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        F. Acts / Amendment Acts

        Section 124 - Amendment of Schedule IV.

        Finance Act, 2026
        Part B
        Income-tax under the Income-tax Act, 2025

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        Schedule IV exemptions expand for contract manufacturing income, visiting non-resident service income, and specified data centre services. Schedule IV is amended to insert exemptions for specified income connected with contract manufacturing in India, certain overseas income of eligible visiting non-residents, and income from procuring data centre services from a notified specified data centre. The amendment also defines data centre, data centre services, and specified data centre, including the requirement that a specified data centre be set up under an approved scheme, notified by the Central Government, and owned and operated by an Indian company.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Schedule IV exemptions expand for contract manufacturing income, visiting non-resident service income, and specified data centre services.

                              Schedule IV is amended to insert exemptions for specified income connected with contract manufacturing in India, certain overseas income of eligible visiting non-residents, and income from procuring data centre services from a notified specified data centre. The amendment also defines data centre, data centre services, and specified data centre, including the requirement that a specified data centre be set up under an approved scheme, notified by the Central Government, and owned and operated by an Indian company.


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