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of <h1>Income Tax Bill 2025: Schedule IV Details Exempt Income Categories for Non-Residents and Foreign Companies</h1> The statutory provisions outlined in Schedule IV of the Income Tax Bill, 2025, specify categories of income exempt from inclusion in the total income of eligible non-residents, foreign companies, and other specified persons. These exemptions include interest from Non-Resident (External) Accounts, remuneration for certain foreign officials and employees, royalties, fees for technical services, and income from specific investments or agreements with the Central Government. Conditions for these exemptions often involve residency status, the nature of the employment or service, and specific agreements or notifications by the Central Government to ensure alignment with national interests.
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