Income tax

Taxable to Resident (ROR) Indian, subject to DTAA between India & US

As per Article 20(2) of the Double Tax Avoidance Agreement (DTAA) between India and the U.S., such Social Security Benefits and Public Pensions paid by the U.S., even to an Indian Resident and R&OR under Indian Tax Laws, are taxable only in the U.S. and not required to be offered for income-tax in India.   and hence according to the article 20 (2) of DTTA pension from us need not be taxed in india again 

Read more at: https://mukeshpatel.in/save-tax-the-smart-way/pensions-social-security-from-us-uk-tax-exempt/