GOVERNMENTAL FUNCTIONS. 1. Remuneration including pensions paid by or out of public funds of a Contracting State or a political sub-division or local authority or statutory authority thereof to - (a) a citizen of that State; (b) an individual who is not citizen of the other Contracting State and goes to the other State solely for the purpose of being engaged by the first-mentioned State, for services rendered to that State in the discharge of functions of a governmental nature shall be exempt from tax in the other State. 2. The provisions of paragraph 1 shall not apply to remuneration including pension paid in respect of services rendered in connection with any trade or business carried on by a Contracting State or a political sub-division or local authority or statutory authority thereof.
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Sources: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement