@Sbs0515 ,
generally the wording of a treaty makes it pretty clear whom can tax the income such " only may be taxed" or "can also be taxed by ..". In case of Tax treaty with India it just says that the "researcher ", while engaged in research for public benefit is exempt from taxation on the wages etc. -- so the lack of any mention of " may also be " taxed language leads me to believe that the exemption of taxation applies to both ;parties since the income is sourced to only one of them and where the "researcher " is currently residing.
I have tried to peruse the Indian tax code ( it is extremely difficult to view the code with any specificity and site is very low on "useability scale " -- IMHO ) and there is no mention of this under international or otherwise. The residency clause generally uses one of two tests.
I therefore surmise , and assuming g that you are here for "public benefit " research at an educational institution, your earnings in the USA from this effort is no taxable to the USA . You also had/ have to file a form 8233 with your employer ( suggest you consult your school " foreign students " office -- they have a lot experience in this area ).
You still have to file India return for the period of the fiscal year that you earned in India.
Does that make sense to you ?
pk
