Amendment of Schedule IV.

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....shall be substituted, namely:-] "(d) the contract manufacturer produces specified electronic goods on behalf of the foreign company for a consideration; and"; (ii) in clause (e), for the figures "2030-2031", the figures "2040-2041" shall be substituted; (b) in serial number 13C, in column D, clause (a) shall be omitted; (c) after serial number 13C and entries re....

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.... the 1st day of October, 2026, namely:- A B C D "13F. Any income on sale of rough diamonds. A foreign company-- (a) engaged in the business of diamond mining; or (b) being a sightholder of the company referred to in clause (a); or (c) being a broker, aggregator or a tender and auction entity connected with sale of rough diamonds. (a) The sale of rough diamonds is c....

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....ption shall be subject to furnishing of information in such form and manner, as may be prescribed; and (d) such exemption shall be available up to the tax year ending on the 31st March, 2041."; (e) after Note 2 below the Table, the following Note shall be inserted, namely:- 'Note 2A: For the purposes of Sl. No. 13A, the expression "specified electronic goods" means- (....

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....purposes of Sl. Nos. 13D and 13E,-- (a) "Bank for International Settlements" means the Bank for International Settlements established at the Hague Conference in 1930 and headquartered at Basel, Switzerland; (b) "Foreign Institutional Investor" shall have the meaning assigned to it in section 210(6)(a); (c) "Government security" shall have the same meaning as assigned to ....