Two new info required in quarterly statement of deduction of tax from 1st April 2011

CBDT has notified amendment to Rule 31 and inserted tow new information to be provided by every deductor of tax in its quarterly statement of tax deduction .
Under Rule 31 , every person responsible for deduction of tax under Chapter XVII-B, are required to submit quarterly statement of tax. Sub Rule 4 of Rule 31A prescribes what information are required to to be given . Till 31s March 2011 , the Sub Rule 4 was as under
(4) The deductor at the time of preparing statements of tax deducted shall,-
(i) quote his tax deduction and collection account number (TAN) in the statement;
(ii) quote his permanent account number (PAN) in the statement except in the case where the deductor is an office of the Government;
(iii) quote the permanent account number of all deductees;
(iv) furnish particulars of the tax paid to the Central Government including book identification number or challan identification number, as the case may be.
However, from 01/04/2011 , two new clause to sub-rule 4 are being added. These are
"(v) furnish particulars of amount paid or credited on which tax was not deducted in view of the issue of certificate of no deduction of tax under section 197 by the Assessing Officer of the payee;
(vi) furnish particulars of amount paid or credited on which tax was not deducted in view of the compliance of provisions of sub-section (6) of section 194C by the payee."