Electronics manufacturing eligibility requires a resident company to operate under a notified scheme and remain eligible throughout the tax year. A resident company, for purposes of section 61(2) [Table: Sl. No. 6], must be establishing or operating an electronics manufacturing facility or connected facility in India under a notified scheme of the Ministry of Electronics and Information Technology. The company must not become ineligible under that scheme during the tax year for which tax is computed in relation to the income of the non-resident. Electronics goods include goods covered by the scheme and the associated supply chain ecosystem.