<h1>TDS exemption on bank interest to Scheduled Tribe residents in specified areas where verification and reporting conditions are met.</h1> No deduction under section 194A shall be made on interest (other than on securities) paid by a Scheduled Bank to a Scheduled Tribe member residing in a specified area, provided the payer obtains documentary evidence verifying the receiver's Scheduled Tribe status and accrual under section 10(26), reports the payments in statements under section 200(3), and the aggregate payments in the previous year do not exceed the notified limit; 'Scheduled Bank' is as defined in the Second Schedule of the Reserve Bank of India Act.