30 May 2013
Same due date is applicable for complete month ,means whether tax deducted on 01.04.2013 on provisions or on payment after 20.04.2013. Due date remains to be 7th of next month for all type of assessee except Govt offices.
Further for Tax deducted in the March ,due date will be 30th April of next month.
30 May 2013
The question here lies in the fact that as soon as any amount is credited to the account of any person and if any tax is deducted at the time of such credit then that tax has to be paid in the month following the month in which the tds is so deducted. As such you need to pay the amount of TDS deducted every month following the month in which you deduct such Tds and this TDS has to be deposited within first 7 days of the next month. It does not matter as to actual payment to the concerned person is even made or not.
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