However, the provisions of section 206AA shall not apply in the following cases:-

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.... of payment of interest on long-term bonds to a non-resident under section 194LC. 2. Where deductee being a non-resident or a foreign company, shall in respect of payments in the nature of interest, ....

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....Government of that country or specified territory if the law of that country or specified territory provides for issuance of such certificate; iv. Tax Identification Number of the deductee in the co....