I was living in India for about 7 and half months in FY2013-2014 working as an independent consultant for a US company. I moved to USA for employment on Nov 20 2013 to work as an employee for the same company. Will my US salary be taxed in India for FY2013-14?
Num of days in India ~ 233 Num of days outside India ~ 132
Based on my research, I am ROR for FY13-14 as I lived in India for >= 182 days.
For Nov and Dec 2013, I am not resident in US but resident in India. So, I agree that my salary for Nov/Dec should be taxed in India.
I am still reading the USA-INDIA DTAA but can it be argued that since I had a closer connection to USA in 2014 (as I am living and working in USA for 11+ months of 2014), my salary for Jan-Mar 2014 is not taxable in India?