@jzyirek , Namaste ji.
Since India and US has a tax treaty, the pensions/ annuity/ passive earnings from sources in either country is taxable by one or the other or both -- according to article 19 and 20 of the said treaty. So I do not believe makes any difference whether you get a 1099-R, SSA-1099 or 1042-S. Your residency may dictate whom gets to tax this income ( generally US Social Security / govt. pensions etc. are Taxed ONLY by US ).
Please read through this treaty docs.
India - Tax treaty documents | Internal Revenue Service (irs.gov)
Sorry I could not bring you better news.
Is there more I can do for you ?
Namaste ji
pk
