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of <h1>Section 206AA Exemptions: Non-residents' Income from Bonds, Rule 37BC Payments, and AIF Investments Not Affected.</h1> The provisions of section 206AA do not apply to certain incomes received by non-residents or foreign companies. These exemptions include interest on bonds under Section 194LC, specified payments under Rule 37BC, and income from investments in Category I or Category II Alternative Investment Funds (AIFs) as per Rule 114AAB.
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