Hi,
I lived in US for 5years and returned to India in 2009. After 2009, I never visited US. while I was in US, I had a IRA account. I now want to do an early withdrawal of my IRA. I am supposed to submit Form W-8Ben. I want to know if I am eligible to get a tax exemption for doing an early withdrawal of IRA? Is there an income tax treaty between India and United states?

thanks
Uma