Amendment of Schedule IV.

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....(b) such capital goods, equipment or tooling is under the control and direction of the contract manufacturer; (c) the contract manufacturer is located in a custom bonded area, that is, a warehouse referred to in section 65 of the Customs Act, 1962 (52 of 1962); (d) the contract manufacturer produces electronic goods on behalf of the foreign company for a consideration; (e) such exemption shall be available up to the tax year 2030-2031. 13B. Any income which accrues or arises outside India, and is not deemed to accrue or arise in India. An individual, being a non-resident for a period of five consecutive tax years immediately preceding the tax year during which he visits India for the first time for rendering services in In....

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....entrated for the purpose of collecting, storing, processing, distributing or allowing access to large amounts of data; (b) "data centre services" means the services provided by a data centre through the use of physical infrastructure including land, buildings, mechanical electrical power equipments, cooling system, security and information technology infrastructure including servers, computers, storage systems, operating systems, security solutions, network and associated software platforms, networking and other equipment, human resource in India; (c) "specified data centre" means a data centre which is-- (i) set up under an approved scheme and is notified in this behalf by the Central Government in the Ministry o....