Hi,

I need to check about the law at taxation. A person holding a L1 visa where in he/she needs to work some time (2-3 months) in USA and some time (2-3 months) in India. This exchange of location will happen on continues basis through out the year. In such situation where his/her income will subject to tax USA or India?

Thanks,
Ninad Bokade

That would depend how many days exactly you are in the US and where the source of your income is.
If you do not meet the Substantial Presence Test, you are a non-resident alien and would only have to report US source income in a 1040NR or 1040NR-EZ form.
If you do meet the SPT, you need to report worldwide income from all sources and file a 1040 (or 1040EZ/1040A). However, you could get a credit for taxes paid in India on form 1116.