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    <title>However, the provisions of section 206AA shall not apply in the following cases:</title>
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    <description>Exceptions to section 206AA apply where interest on long term bonds paid to non residents is covered by 194LC, and where a non resident or foreign company deductee provides prescribed identity and residency documents: name, e mail and contact number; foreign residential address; a government residency certificate where the foreign law issues one; and the deductee&#039;s Tax Identification Number or an equivalent unique government identification number.</description>
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