Changes observed in R12 post upgrade from 11i in Oracle Financials for India.
1. In 11i DFF (Descriptive Flexfileds) is used to capture information with respect to India Localization. These DFF has been removed in R12. Only for TDS (Tax Deducted at Source) Functionality GDF (Global Descriptive Flexfield) is used at AP invoice distributions. The DFF are mapped to respective forms in R12.
2. In AR to insert the taxes to Base AR tables dummy EBTAX setup need to performed in R12. This is not required in 11i. For more details please refer Question#162 of Oracle Financials for India Implementation Guide.