TDS reporting requirements strengthened to mandate detailed disclosure where tax was not deducted or deducted at lower rate. Amendments to Rule 31A require deductors to furnish particulars where tax was not deducted or was deducted at a lower rate due to specified notifications, provisos or exemptions including cash withdrawal treatments, interest and business trust distributions; Forms 26Q and 27Q Annexures and section code lists are revised to add new line items, reason codes and deductee/payee wise breakups to report these instances, with specified effective dates for cash withdrawal and e commerce operator reporting.