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This notification has come into effect from 08.06.2021. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 31A, in sub-rule (4) –for clause ‘(x)’ the following clause shall be substituted namely: - ‘(x) furnish particulars of amount paid or credited on which tax was not deducted or deducted at lower rate in view of the notification issued under sub-section (5) of section 194A or in view of exemption provided under Clause (x) of sub-section (3) of section 194A.’; after clause (xiii), the following clauses shall be inserted namely: - “(xiv) furnish particulars of amount paid or credited on which tax was not deducted in view of clause (d) of the second proviso to section 194 or in view of the notification issued under clause (e) of the second proviso to section 194;