TDS reporting deadlines updated; separate due dates for government/non-government deductors and declaration-based non-deduction reporting required. Rule 31A(2) prescribes distinct quarterly TDS statement due dates for government and non-government deductors and Rule 31A(4) requires reporting particulars where tax was not deducted due to a payee declaration. Rule 37BA(2)(i) provides that TDS credit shall be given to a person other than the deductee if the deductee files a declaration and the deductor reports the deduction in that other person's name in the deduction information.