Tax exemption schedule for non-residents and foreign companies covers interest, remuneration, royalty, technical services, and specified income streams. Schedule IV identifies categories of income excluded from the total income of specified eligible persons, including non-residents, foreign companies, diplomats, foreign government personnel, and certain specialised cross-border income streams. The exemptions operate only where the stated conditions are satisfied, such as residence or citizenship status, limits on stay in India, reciprocity, notified or approved agreements, and prescribed use or receipt of income. The schedule covers interest, remuneration, royalty, fees for technical services, lease rentals, investment income, crude-oil related receipts, electronic manufacturing support, notified services schemes, and specified data centre services.