Income tax query for income earned outside india

 As per my interpretation of article 16 of  DTAA with USA the income should not be taxed in India because it says that

( I have added USA/ India to understand these rules better).

ARTICLE 16 - Dependent personal services - 1. Subject to the provisions of Articles 17 
(Directors’ Fees), 18 (Income Earned by Entertainers and Athletes), 19 (Remuneration and 
Pensions in respect of Government Service), 20 (Private Pensions, Annuities, Alimony and 
Child Support), 21 (Payments received by Students and Apprentices) and 22 (Payments 
received by Professors, Teachers and Research Scholars), salaries, wages and other similar 
remuneration derived by a resident of a Contracting State (INDIA) in respect of an employment shall 
be taxable only in that State (INDIA) unless the employment is exercised in the other Contracting 
State (USA). If the employment is so exercised, such remuneration as is derived therefrom may be 
taxed in that other State (USA). 
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a 
Contracting State (INDIA) in respect of an employment exercised in the other Contracting State (USA) shall 
be taxable only in the first-mentioned State (INDIA), if : 
 (a) the recipient is present in the other State for a period or periods not exceeding in the 
aggregate 183 days in the relevant taxable year ( my doubt here is whether relevant taxable year refers to the taxable year of USA or of India?); 
 (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the 
other State ; AND
 (c) the remuneration is not borne by a permanent establishment or a fixed base or a trade or 
business which the employer has in the other State. 
3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect 
of an employment exercised aboard a ship or aircraft operating in international traffic by an 
enterprise of a Contracting State may be taxed in that State.    

Out of the above 3 conditions, only the 1st condition (resided in USA for less than 183 days, as per the taxable year of India) is satisfied. The remaining two conditions are not satisfied. Hence, income should be taxed in USA only.

Is my interpretation correct?