[ compiled answer ]
law as at 14 Aug 2026 · settled
Are connected construction sites aggregated for the India–US day threshold?
The compiled answer
Yes — Article 5(2)(k) counts the site or project "together with other such sites, projects or activities, if any": connected sites of the same enterprise are aggregated in testing the 120-day threshold, not tested one by one.
Pinpoint
Article 5(2)(k), India–US DTAA (1990)
String-verified quote
“together with other such sites, projects or activities”
source: provision:IN-US.ART5 — verified at load; a quote that stops matching its source is a compile error
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/construction_aggregation_india_usa.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)