@rm2701 , Namaste Rahul ji.
Generally agreeing with my colleague @Opus 17 , I am not sure that I understand your issues fully here.
(a) Since you left India and would have been a resident of US for the year 2024, India will tax you ONLY on Indian source income. Thus for the Indian tax year 2023/2024, you are reporting/ recognizing ONLY world income April 1st 2023 through the day you left India ( i.e. probably 12/31/2023).
(b) Note that you became a resident of US from 01/01/2024 -- the day you were admitted to the US on L-1 visa. Thus for US purposes, ( unless you chose to be a dual status ), you would have been taxed on US sourced income for the whole year.
(c) For India purposes you are not reporting US sourced income for the calendar year 2024 at all.
(d) Do not understand why you are filing the Indian ITR so late -- Nov 15th was the last date without penalties.
(d) You need to decide which country you are going to use for foreign tax credit --- generally if there was double taxed income and under the tax treaty between US and India, one would choose the US to give credit for taxes paid to India on ONLY the doubly taxed income.
(e) The FICA taxes ( Social Security and Medicare ), is not addressed in the tax treaty. Also the US states are not signatory to the federal tax treaty with India. Thus , and absent a totalization agreement , you are not immune to FICA taxes. And yes, that means that foreign tax credit is ONLY for the federal income tax.
Does this make sense and/or is there more I can do for you
pk
