https://www.taxtmi.com/acts?id=53900 Schedule IV introduces exemptions for foreign companies providing manufacturing equipment, eligible non-resident individuals rendering services under notified schemes, and notified foreign companies procuring specified data-centre services. Manufacturing relief requires foreign ownership of equipment, Indian contract-manufacturer control in a customs-bonded warehouse, and electronic production for consideration. Data-centre relief requires no foreign ownership or operation of infrastructure, Indian-reseller sales to Indian users, prescribed information compliance, and use of a notified Indian-owned and operated data centre. en-us Tue, 31 Mar 2026 15:56:41 +0530 Tue, 18 Aug 2026 14:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53900 Schedule IV introduces exemptions for foreign companies providing manufacturing equipment, eligible non-resident individuals rendering services under notified schemes, and notified foreign companies procuring specified data-centre services. Manufacturing relief requires foreign ownership of equipment, Indian contract-manufacturer control in a customs-bonded warehouse, and electronic production for consideration. Data-centre relief requires no foreign ownership or operation of infrastructure, Indian-reseller sales to Indian users, prescribed information compliance, and use of a notified Indian-owned and operated data centre. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:56:41 +0530 https://www.taxtmi.com/acts?id=53900