{"url":"https://lrlabs.ai/t/service_pe_days_india_usa","engine":"deterministic","llm_in_path":false,"id":"service_pe_days_india_usa","question":"What is the service PE day threshold under the India–US treaty?","answer":"More than 90 days within any twelve-month period — Article 5(2)(l)(i), India–US DTAA. 183 days is the individual residence / dependent-personal-services test (Articles 4 and 15), a routinely mis-stated threshold. Where the services are for an Article 9(1) related enterprise, limb (l)(ii) applies with NO day floor at all.","pinpoint":"Article 5(2)(l)(i), India–US DTAA (1990)","confidence":"settled","as_at":"14 Aug 2026","treaty":"India–USA","value":90,"quote":"aggregating more than 90 days within any twelve-month period","quote_string_verified":true,"quote_source":"provision:IN-US.ART5"}