EPF Interest Taxation - when to show - on withdrawl or every year?

Sirs,

For person employed in a private company with employee contributions to EPF more than 2.5L, the recent tax changes make the interest portion taxable in the hands of the employee and the EPFO does TDS as well on the same (if interest is above 5000). I have the following question:

1. The taxable interest portion should it be offered for taxation every year in the ITR or should it be offered only in the year in which the funds are paid out by EPFO to the employee (withdrawl/retirement etc)?

2. In ITR-2, income from other source -> interest , where should the taxable interest be offered: is it section 10(11) provision 1 or 10(12) Provision 1?

Thanks!