https://www.taxtmi.com/acts?id=54842 Schedule IV expands income exemptions for qualifying foreign entities, subject to prescribed information-furnishing requirements. Foreign Institutional Investors and the Bank for International Settlements may receive exemption for interest on Government securities and related capital gains. From 1 October 2026, qualifying foreign companies may obtain exemptions for sales of rough diamonds in notified special zones and for component sales from custom bonded-area warehouses to contract manufacturers of specified electronic goods. The diamond and component exemptions remain available through the tax year ending 31 March 2041, subject to stated eligibility and operational conditions. en-us Tue, 18 Aug 2026 11:00:16 +0530 Tue, 18 Aug 2026 11:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54842 Schedule IV expands income exemptions for qualifying foreign entities, subject to prescribed information-furnishing requirements. Foreign Institutional Investors and the Bank for International Settlements may receive exemption for interest on Government securities and related capital gains. From 1 October 2026, qualifying foreign companies may obtain exemptions for sales of rough diamonds in notified special zones and for component sales from custom bonded-area warehouses to contract manufacturers of specified electronic goods. The diamond and component exemptions remain available through the tax year ending 31 March 2041, subject to stated eligibility and operational conditions. Act-Rules F. Acts / Amendment Acts Tue, 18 Aug 2026 11:00:16 +0530 https://www.taxtmi.com/acts?id=54842