@p_r_s , having gone through the discussion with @DaveF1006 , I would like to point out the following:
For US tax Purposes:
(a) Since you were admitted to the USA on L visa on Feb. 3rd 2022, you would have started counting days present from the first full day thereafter -- so probably from the 4th of Feb ( depending on when you actually arrived , but let us assume Feb 4th. for this discussion. Thus you would have passed Substantial Presence Test early in August of 2022. Hence you would be a Resident for Tax purposes for the year 2022. Your start of the year would be the first full day you were in the USA for any purposes. Thus you would be resident for tax purposes Feb 4th. through 12/31/2022.
(b) Since your Tax-home is USA , your world income from the Residency start date on-wards would be subject to US taxes. Therefore your US earnings Feb 4th. on wards is US sourced income and taxable by US. Furthermore, because your tax home is US for the period, the income is not foreign. Any earlier income i.e. prior to entering the USA is foreign income , foreign tax home, you had no presence in the USA and hence not within the ambit of US tax laws.
(c) While I agree with the procedure for claiming foreign tax credit for any amounts taxed by both jurisdiction , I do not find any merit to the claim that you need to include any income from India for the month of Jan 2022 ( tax home, residency, work-place etc. ). Please do not do this as it will complicate things further.
For INDIA purposes
(d) While the tax year in India was 04/01/2021 through 03/31/2022, your residency changed on 02/04/2022 ; your "new " employer has a locus in USA and therefore an US entity, and while the treaty article you quoted is a bit confusing, generally safer to give primacy to one residency, I think India can claim only your income 04/01/2021 through 02/03/2022.
(e) I don't know the exact procedure to amend a return in India ,( I know it is possible and done often by businesses ) perhaps it is best that you amend your return filed in India I say this because to try to get foreign tax credit to avoid / ameliorate double taxation for the months Feb & March 2022, you would have to re-source the US incomes for those months as foreign and while quite doable, is more complicated and may not survive a challenge.
Does this make sense ?
Is there more I can do for you ?
pk,
