According to a draft of the proposed tax amendments seen by Reuters, "to provide (tax) ​certainty" the government has extended tax breaks until March 31, 2041 to foreign companies that provide equipment ⁠to their contract manufacturers in India. Apple had feared that, unlike in China, tax laws in India could treat ownership of machinery supplied to its contract manufacturers as so-called "business connection", exposing its iPhone profits to tax. India ​has also exempted from tax foreign companies' income from storing and providing parts used to manufacture such electronics components to contract manufacturers until 2041. The bill now allows data centers to be leased, rather than be owned by the Indian partners of foreign companies. Separately, India has also proposed a 15-year tax exemption for foreign diamond miners and traders that sell rough diamonds through designated trading zones in the country.