Does India recognize the tax-free status of a US Roth IRA if I move back?

This is a well-known trap. In the US, qualified Roth IRA withdrawals are completely tax-free because you contributed after-tax dollars. India, however, has no equivalent concept in its tax law and may not honor the Roth's tax-free character once you're an Indian resident taxed on worldwide income; the treaty language is not clearly protective for Roths. That means growth and withdrawals you expected to be tax-free could face Indian tax. Some planners still favor keeping Roth money for potential US-side flexibility, while others argue a returning-to-India person gains less from a Roth than a US-lifer would. If a permanent return is likely, factor this uncertainty into your Roth-versus-traditional decisions now, and get advice specific to the treaty position before drawing funds after you return.