India's Central Board of Direct Taxes (CBDT) issued Notification No. 6/2025 on 6 January 2025, which provides rules for an exemption from the collection of tax at source on the purchase of goods by a "Unit" of an International Financial Services Centre (IFSC). The exemption is available for IFSC units claiming a 10-year deduction (exemption) under section 80LA of the Income Tax Act, 1961. To claim the exemption, the qualifying IFSC unit must provide the seller with a specified form (attached to the notification). The notification is considered in force from 1 January 2025.