@pk : Please refer following link, which is one of the sources. https://www.irs.gov/pub/irs-pdf/p4011.pdf
The standard deduction amount was $14,600 till 2025, its increased to $15,000 from 2025.
Excerpt from this publication is below:
Unique Treaty Provisions
United States-India Income Tax Treaty, Article 21(2)
An Indian student or apprentice may take a standard deduction equal to the amount allowable on Form
1040 and may be able to claim the personal exemptions for a nonworking spouse and U.S. born-children.
However, benefits will be limited to certain credits, as the allowable exemption deduction is currently -0- until
2025. Treaty benefits for a scholar from India are very different from those for a student. The scholar benefit for
income code 19 is lost retroactively if the visit exceeds 2 years.
Generally, the standard deduction for Single taxpayers and Married Filing Separately taxpayers in 2024 is
$14,600
