TDS exemption on interest: no deduction for payments to Scheduled Tribe residents in specified areas, subject to verification and reporting. No deduction under section 194A is required for interest (other than interest on securities) paid by a scheduled bank located in a specified area to a member of a Scheduled Tribe residing in any specified area, provided the bank verifies the recipient's Scheduled Tribe status with documentary evidence, reports the payment in TDS statements under section 200(3), and the aggregate payments in the previous year remain within the prescribed limit; 'scheduled bank' is as defined in the Reserve Bank of India Act.