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    <title>I-T dept amends TDS form, makes it more comprehensive</title>
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    <description>The Income Tax Rules amendments revise Forms 26Q and 27Q to require deductors to report reasons for non-deduction, apply separate codes for lower-rate or non-deduction cases, mandate PAN for non-government deductors, and expand TDS reporting to include e-commerce operator payments, dividend distributions by mutual funds and business trusts, professional fees, interest and cash withdrawal TDS.</description>
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