Dta between india and us

Income earned outside India and paid tax on that income , would not be taxable in India .

but it depends upon residential status of
a person .
1) if he is a resident and ordinary resident in relevant year then it would be fully taxable .
2) if he is a resident but not ordinary resident then it wouldn't be taxable.
3) if he is a non resident in the relevant previous year then it wouldn't be taxable .
4) for residential status refer SEC 6 of IT ACT .