Tax reporting for virtual digital asset transfers: quarterly exchange statement required to record tax deposited and non deducted transactions. Form 26QF requires exchanges to submit a quarterly statement of tax deposited for virtual digital asset transfers, including exchange identity and two schedules: (A) transactions with tax paid-detailing buyer/broker, PAN, transaction date, VDA value/quantity, one percent of consideration, tax payment date and challan details; and (B) transactions where tax was not deducted under applicable guidelines-detailing broker identity, TAN, transaction date and consideration. The form concludes with a verification declaration by an authorized person and notes its insertion by the cited notification.