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The Double Taxation Relief (Taxes on Income) (India) Order 1993
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- 1993 No. 1801
- SCHEDULE
- Article 19
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Article 19Governmental remuneration and pensions
(1) Remuneration, other than a pension, paid by the Government of a Contracting State to any individual who is a national of that State in respect of services rendered in the discharge of governmental functions in the other Contracting State shall be exempt from tax in that other Contracting State.
(2) Any pension paid by the Government of a Contracting State to any individual in respect of services rendered to that Government shall be taxable only in that Contracting State.
(3) The provisions of this Article shall not apply to remuneration or pensions in respect of services rendered in connection with any trade or business.
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