45. Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6].—

(1) For the purposes of section 61(2) [Table: Sl. No. 6], a resident company shall, —

(a) be establishing or operating electronics manufacturing facility or a connected facility for manufacturing or producing electronic goods, article or thing in India under any scheme notified by the Central Government in the Ministry of Electronics and Information Technology and as modified from time to time; and

(b) not become ineligible for the such scheme at any time of the tax year for which tax is to be calculated for the income of the non-resident.

(2) For the purposes of this rule, =electronics goods‘ shall mean goods covered under any scheme referred to in sub-rule (1), including their supply chain ecosystem.