Roth IRA will be subject tax in India on return - be informed and plan accordingly. To clarify Roth IRA is dual taxed as principal is after tax , and withdrawals of both principal and earning is subject to tax on return to India. For 401k principal is pretax and earning are pretax , on withdrawal you have to pay tax in US and in India but you get credit under dual taxation relief.

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So ROTH isn’t beneficial if intention is to settle in India longer term

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Any tax exemptions that you may get for income outside India will not automatically qualify for an exemption in India. If you declare the income (which you have to), you can only claim an exemption for taxes paid on that income in that financial year-so Roth and HSA exemptions in the US will still be taxable in India, if you return and file taxes there.

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