Exempt Income of Non-Residents: specified interest, salary, royalty and IFSC-related receipts fully exempt subject to prescribed conditions. Exemptions exclude specified categories of income of non-residents from total income where eligibility and conditions are met: interest in Non-Resident (External) Accounts; salaries and remuneration of foreign enterprise employees, foreign-ship employees, and foreign government employees subject to stay, employer activity and agreement-based conditions; royalties and fees for technical services for notified foreign companies or when rendered to designated national bodies; IFSC and specified-fund income including capital gains, securities income, derivatives and lease-related interest/royalty, subject to convertible foreign exchange receipt, attribution rules, prescribed computation and operational conditions; and foreign company income from crude oil storage/sale under Central Government-approved arrangements.