Income tax rules amended to expand TDS/TCS reporting and require particulars where tax is not deducted or is reduced. The Income tax (17th Amendment) Rules, 2021 amend rule 31A and various Annexures and Forms (26A, 26Q, 27EQ, 27Q) to require furnishing particulars where tax was not deducted or was deducted at a lower rate due to specified notifications, provisos or exemptions (including under sections 194A, second proviso to 194, proviso to sub section (1A) or sub section (2) of 196D, and sub section (5) of 194Q effective 1 July 2021), and to expand referenced sections and reporting fields to include newly applicable withholding/collection provisions and codes such as 194Q, 206AA, 206AB and 206CCA.