(5)Notwithstanding anything contained in sub-rule (1) and sub-rule (4), the taxpayer identification number is not required to be reported if,-(i)a taxpayer identification number (including its functional equivalent) is not issued by the relevant country or territory outside India in which the person is resident for tax purposes or;(ii)the domestic law of the relevant country or territory outside India does not require the collection of the taxpayer identification number issued by such country or territory.
