Thanks again for your very helpful response. Yes, we are not sure how Indian Tax system will respond to Article 19. Interestingly, our CA here proposed for the first time in all the past five years the US - India DTAA to claim tax exclusion of social security from Indian taxation using Article 20 (2) for AY 2025 - 2026. In the earlier years we had not claimed the DTAA tax relief from India on social security income. It is another challenge now how to recover the excess tax paid on social security in the years past from Indian tax system.
