TMI BlogPension and annuitiesX X X X Extracts X X X X X X X X Extracts X X X X ..... nnuity derived by a resident of a Contracting State shall be taxable only in that State. 2. The term "pension" means a periodic payment made in consideration of past employment or by way o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered vide Notification No. 35 dated 07-02-2001 before it was read as, "17"
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