ARTICLE 15

U.S. Income Tax Treaty — India Technical Explanation - 1989 · 2026-10-03 edition · updated 2026-10-04 · United States

Independent Personal Services

The Convention deals in separate articles with different classes of income from personal services. Article 15 deals with the general class of income from independent personal services, and Article 16 (Dependent Personal Services) deals with the general class of dependent personal service income. Exceptions or additions to these general rules are found in Articles 16 through 20 for directors' fees (Article 17); income earned by entertainers and athletes (Article 18); remunerations and pensions in respect of government service (Article 19); private pensions, annuities, alimony, and child support payments (Article 20); payments received by students and apprentices (Article 21); and payments received by professors, teachers, and research scholars (Article 22).

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▸Contents — U.S. Income Tax Treaty — India Technical Explanation - 1989

U.S. Income Tax Treaty — India Technical Explanation - 1989

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