Hi, I'm currently working in Mountain View, California on home based delegation. Type of visa is L1, my assignment tenure is about 160 days. Also currently I have brought my spouse on L2, the cost for her is entirely borne by me.
In this regard, please let me know if I need to pay tax in US, I receive my Indian salary which is taxed as per the Income tax norms in India currently. For allowances which I receive in US, if I manage to save and take it back to India, how is it treated or taxed?

Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U.S. income tax if the residents meet three requirements.
*They are present in the United States for no more than 183 days during the tax year.
*The income is paid by, or on behalf of, an employer who is not a resident of the United States.
*The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States.