In a bid to “promote fund management activity and provide tax certainty”, the government has proposed substantial relaxations to the conditions for Eligible Investment Funds, or offshore funds managed from India, to avail tax exemption under the Income-tax Act. The government also proposes to extend the five-year tax exemption for contract manufacturing given till 2030-31 in Budget this year by 10 years. A foreign company providing capital goods, equipment or tooling to a contract manufacturer for making electronics in India can now avail tax exemption till 2040-41. Story continues below this adThe amendments in eligibility conditions for offshore funds will create a uniform framework for funds in the International Financial Services Centre (IFSC) also. The Bill also proposes a new tax exemption for foreign companies undertaking the storage and sale of electronic components through customs bonded areas, where such components are supplied to Indian contract electronics manufacturers.