Amendment of Schedule IV.

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....n account of providing capital goods, equipment or tooling to a contract manufacturer, being a company resident in India. A foreign company, who is providing capital goods, equipment or tooling to the contract manufacturer for use in electronic manufacturing in India. (a) Ownership of such capital goods, equipment or tooling remains with the foreign company; (b) such capital goods, equipm....

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.... (a) Such individual, during the relevant tax year renders any service in India in connection with any scheme as may be notified by the Central Government; (b) such exemption shall not be available beyond a period of five consecutive tax years commencing from the first tax year during which he visits India in connection with such scheme; and (c) such other conditions, as may be prescribed.....

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.... inserted, namely:-- 'Note (a) "data centre" means a dedicated secure space within a building or centralised location where computing and networking equipment is concentrated 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 physic....