Tax deduction statement filing governs quarterly reporting, virtual digital asset transfers, and superannuation fund repayment disclosures. Statement filing obligations are prescribed for persons responsible for deduction or collection of tax at source under Chapter XIX-B. Quarterly statements must be delivered to the Director General of Income-tax (Systems), or an authorised person, in the specified forms depending on the relevant section and the status of the deductee. Where an exchange has agreed, under the prescribed guidelines, to pay tax on a transfer of a virtual digital asset instead of tax being deducted by the buyer, the exchange must file a quarterly statement in the prescribed form and disclose amounts on which tax was not deducted.