Tax deduction statement compliance for non-salary payments requires deductor details, challan data, deductee-wise reporting, and section code disclosures. Quarterly statement format for tax deduction at source on payments other than salary, requiring deductor details, payment and challan particulars, deductee-wise tax deduction data, declarations, notes, and section codes for various categories of taxable payments. The statement captures tax, interest, fee, penalty or other amounts, challan or book-adjustment details, reasons for non-deduction or lower deduction, and compliance information linked to the person responsible for deduction.