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  1. There will be no tax liability for you since you are in India for training less than six months.Any allowance paid by Indian company will be added to your income in US and tax will be calculated in US accordingly.


  2. Resident Indians are taxed for their income in India + abroad.
    No Resident Indians are taxed for their income in India.

    You are neither. Most probably you will be taxed in US.

    HMT