https://www.taxtmi.com/acts?id=51800 Schedule IV identifies categories of income excluded from the total income of specified eligible persons, including non-residents, foreign companies, diplomats, foreign government personnel, and certain specialised cross-border income streams. The exemptions operate only where the stated conditions are satisfied, such as residence or citizenship status, limits on stay in India, reciprocity, notified or approved agreements, and prescribed use or receipt of income. The schedule covers interest, remuneration, royalty, fees for technical services, lease rentals, investment income, crude-oil related receipts, electronic manufacturing support, notified services schemes, and specified data centre services. en-us Thu, 14 Aug 2025 12:37:10 +0530 Mon, 06 Apr 2026 15:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51800 Schedule IV identifies categories of income excluded from the total income of specified eligible persons, including non-residents, foreign companies, diplomats, foreign government personnel, and certain specialised cross-border income streams. The exemptions operate only where the stated conditions are satisfied, such as residence or citizenship status, limits on stay in India, reciprocity, notified or approved agreements, and prescribed use or receipt of income. The schedule covers interest, remuneration, royalty, fees for technical services, lease rentals, investment income, crude-oil related receipts, electronic manufacturing support, notified services schemes, and specified data centre services. Act-Rules Income Tax Thu, 14 Aug 2025 12:37:10 +0530 https://www.taxtmi.com/acts?id=51800