Article 21 of the US-India Tax treaty inclues a provision to allow non resident alien students from India to claim the standard deduction and to claim exemption. I am in US on an F-1 student visa. I am normally qualified for resident alien status under the substantial presence test. I have not claimed exemption from the substantial presence test for five previous calendar years. Can I now claim as resident alien and submit amended tax return by filing 1040X for the year 2008, 2009.
If so what are the provisions under the IRS.

Every one of F1 is exempt from residency for 5 years. During these years, you MUST file nonresident tax return. Students from India can claim standard deduction instead of itemized deduction.
Starting with sixth year, you will file resident tax return.

If Belmall arrived in the U.S. in 2007, then, for tax years 2007 through 2011, he would file as a non-resident alien, filing Forms 1040NR or 1040NR-EZ PLUS Form 8843. As an Indian citizen, he is allowed to claim the standard deduction for each of those years on his non-resident return.

If he arrived in 2008, then he has ONE more year (2012) as a non-resident alien.