Treaty-Qualified Retirement Fund. A fund established in India, provided that the fund is entitled to benefits under an income tax treaty between India and the United States on income that it derives from sources within the United States (or would be entitled to such benefits if it derived any such income) as a resident of India that satisfies any applicable limitation on benefits requirement, and is operated principally to administer or provide pension or retirement benefits.
Appears in 6 contracts
Samples: Inter Governmental Agreement and Memorandum of Understanding (Mou), International Tax Compliance Agreement, International Tax Compliance Agreement
