WONE Global's guide to India records this change under trade and customs. Each statement below has been checked against the source it links to.
Foreign companies supplying capital equipment or tooling to Indian contract manufacturers in bonded customs zones are exempt from income tax on that supply up to tax year 2030/31.
Finance Act, 2026; conditions apply. Central tax.
PwC Worldwide Tax Summaries · India – Corporate – Significant developments ↗ Checked against a secondary source · Not yet professionally reviewed · checked 18 October 2026
This is a summary of the rule as published, not advice on how it applies to you. The WONE Global Partner for this service in India can advise on that.











