https://www.taxtmi.com/acts?id=51800 Income is excluded from total income for specified non-residents, foreign companies and other eligible persons where listed income and conditions are satisfied. Relief covers qualifying non-resident account and Offshore Banking Unit interest, diplomatic and temporary foreign-employee remuneration, foreign-ship salary, security-related royalty and technical-service income, and designated crude-oil, cruise-ship and investment income. Targeted exclusions also apply to qualifying electronics manufacturing arrangements, data-centre services, government-security income, and rough-diamond sales, generally subject to notification, ownership, operational, reporting, relationship and time-limit requirements. en-us Thu, 14 Aug 2025 12:37:10 +0530 Tue, 18 Aug 2026 13:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51800 Income is excluded from total income for specified non-residents, foreign companies and other eligible persons where listed income and conditions are satisfied. Relief covers qualifying non-resident account and Offshore Banking Unit interest, diplomatic and temporary foreign-employee remuneration, foreign-ship salary, security-related royalty and technical-service income, and designated crude-oil, cruise-ship and investment income. Targeted exclusions also apply to qualifying electronics manufacturing arrangements, data-centre services, government-security income, and rough-diamond sales, generally subject to notification, ownership, operational, reporting, relationship and time-limit requirements. Act-Rules Income Tax Thu, 14 Aug 2025 12:37:10 +0530 https://www.taxtmi.com/acts?id=51800