<s>[INST] Is there any exception where the provision of Section 269ST shall not apply? [/INST] This provision shall not apply to the receipt by the following persons:

Government;
Any banking company, post office saving bank, or co-operative bank; or
Any other notified persons, class of persons, or receipts.
Further, the provision of this section shall not apply to receipt by any person from any banking company, post office savings bank, or co-operative bank.​ </s>