Exemptions introduced for foreign companies supplying capital goods, non resident service providers, and procurement of data centre services. Schedule IV is amended to provide time limited exemptions: income to a foreign company from supplying capital goods to a contract manufacturer in a custom bonded area producing electronics for consideration, subject to foreign ownership and manufacturer control; income earned outside India for certain non resident individuals visiting India to render services under notified schemes, available for up to five consecutive tax years; and income from procuring data centre services from a specified data centre by a notified foreign company that neither owns nor operates the physical infrastructure and sells to India users through an Indian reseller, subject to prescribed information requirements.