@Mohit , going through the answers provided, I understand the situation a little bit better.
In my opinion, IRS will dis-allow resourcing of this income to India ( i.e. as foreign income ).:
1. sourcing of the income is generally based on where the work is performed and your tax home. Thus if you were abroad for a long enough time to have a tax home abroad, local earnings based on local work would be sourced to tax home country and therefore foreign. Even though you performed the work abroad, the question of tax home would get in the way
2. source of the funds is from a US entity and paid through your bank -, your employer withheld taxes on it i.e. they treated you as an employee residing in the USA -- temporarily abroad with a definite period of return . If the employer were local ( India ) and paid to you locally then you could have argued closer connection. There is an example of this in the IRS pubs -- a Non-Resident Alien, visiting USA for a month, working at a branch of the employer ( a foreign entity) and being paid in the home country. IRS' intial argument was that this income is sourced to USA since the work was performed in the USA by the Non-Resident Alien. The NRA was able to successfully argue that there was closer connection to his home country -- he had a definite return plan, was being paid in home country, his family , bank. etc. were all in his home country. Perhaps your employer could have paid you under local employee rules and thus avoided this amount being sourced to USA
3. I am assuming that there was no Indian tax on this pay and therefore it becomes even more tenuous to assert/argue resourcing to India .
This is not what you wanted to hear but sorry
Namaste ji
