Wistron is a manufacturing partner of Apple's who makes iPhones in India. Under 'Manufacturing' the company starts off stating that: "Wistron's tremendous and long manufacturing history will provide a full range of industry-leading manufacturing services. From the circuit board assembly, barebones assembly, system integration – including post-production orders and customized production to all relevant assurance testing. "

According to a new Reuters report, Apple has decided to tap into Wistron's circuit board assembly for their Indian plants. Wistron’s bigger rival Foxconn in India makes the circuit boards locally for iPhone XR models.

The reason for ensuring that both iPhone plants make circuit board assembly locally is that on Saturday, "India stated in its federal budget that it will from April begin taxing imports of populated PCBs at a higher 20%, from the previous rate of 10%."

Obviously companies making smartphones in India like Apple would have had a heads-up to this eventual move by the government so as to give Apple time to set up a contract prior to the April deadline.  

The Reuters report further noted that Wistron, "... began making Apple’s low-priced SE model in the southern tech hub of Bengaluru in 2017. It currently assembles the 6S and 7 iPhone models there as well. For more read the full Reuters report.