বাংলাদেশ গেজেট, অতিরিক্ত জানুয়ারী ৩, ১৯৮৯ כושב 2. Notwithstanding the provisions of paragraph 1, pensions and other payments made under the social security legislation ոf a State բիոլլ հբ taxablonly in that State. ARTICLE 19 GOVERNMENT SERVICE 1. Remuneration, other than a pension, paid by a State or a local authority thereof, or by a statutory body thereof, to an individual in respect of services rendered to that state or authority or statutory body shall be taxable only in լինլ Statւ, 2. Any pension paid by, or out of funds created by, a State or a locul authority thereof, or by a statutory body thereof, to an individual in respect of services rendered to that State or authority or statutory body shall be taxable only in that State. 3. The provisions of Articles 15, 16 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a State or a local authority or a statutory body thereof. ARTICLE 20 STUDENIS I. Payments which a student or business apprentice who is or was immediately before visiting a State, a resident of the other State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State, 2. Notwithstanding the provisions of Articles 14 and 15, remuneration which a student or business apprentice who is, or was immediately before visiting a state, a resident of the other State and who is present in the first-mentioned State solely for the purpose of his education or training, derives in respect of services rendered in the first-mentioned State shall not be taxed in the firstmestioned State, provided that such services are in connection with his education or training or that the remuneration of such services is necessary to supplement the resources available to him for the purpose of his maintenance
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