{"url":"https://lrlabs.ai/t/construction_pe_days_india_usa","engine":"deterministic","llm_in_path":false,"id":"construction_pe_days_india_usa","question":"What is the construction PE threshold under the India–US treaty?","answer":"More than 120 days in any twelve-month period — Article 5(2)(k), India–US DTAA. Not the OECD Model's twelve months and not 183 days. Connected sites, projects and supervisory activities are AGGREGATED (\"together with other such sites, projects or activities\").","pinpoint":"Article 5(2)(k), India–US DTAA (1990)","confidence":"settled","as_at":"14 Aug 2026","treaty":"India–USA","value":120,"quote":"continue for a period of more than 120 days in any twelve month period","quote_string_verified":true,"quote_source":"provision:IN-US.ART5"}