Although there isn't an official IRS document that makes this clear, according to this website, in India, If your visit to the United States exceeds two years, the exemption is lost for the entire visit. This seems to be in accordance with article 22 of the tax treaty that you have listed above.
You may need to amend previous year's returns to claim your US taxable income in accordance to these rules. To clarify, please let me know what day you entered the US to begin your studies?
@pkm4
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
