https://www.taxtmi.com/acts?id=53225 Schedule IV is amended to provide time limited exemptions: income to a foreign company from supplying capital goods to a contract manufacturer in a custom bonded area producing electronics for consideration, subject to foreign ownership and manufacturer control; income earned outside India for certain non resident individuals visiting India to render services under notified schemes, available for up to five consecutive tax years; and income from procuring data centre services from a specified data centre by a notified foreign company that neither owns nor operates the physical infrastructure and sells to India users through an Indian reseller, subject to prescribed information requirements. en-us Sun, 01 Feb 2026 15:35:55 +0530 Sun, 01 Feb 2026 15:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53225 Schedule IV is amended to provide time limited exemptions: income to a foreign company from supplying capital goods to a contract manufacturer in a custom bonded area producing electronics for consideration, subject to foreign ownership and manufacturer control; income earned outside India for certain non resident individuals visiting India to render services under notified schemes, available for up to five consecutive tax years; and income from procuring data centre services from a specified data centre by a notified foreign company that neither owns nor operates the physical infrastructure and sells to India users through an Indian reseller, subject to prescribed information requirements. Act-Rules Bills Sun, 01 Feb 2026 15:35:55 +0530 https://www.taxtmi.com/acts?id=53225