Exemption to a foreign company on any income arising in India by way of procuring data centre services from a specified data centre.

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....he eligible income, which shall not be included in the total income of the eligible non-residents, foreign companies and other such persons. 2. In order to attract investment in data centre and promote artificial intelligence data centre framework in India, it is proposed to amend the Schedule IV to provide exemption to a foreign company, on any income accruing or arising in India or deemed to ac....

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....ding land, buildings, mechanical electrical power equipment's, 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-- (i) is set up under an a....