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When to deduct tds u/s 194c

This query is : Resolved 

25 January 2014 if i hv made a advance payment by cheque on 30/09/2013 but cheque will dishounoured and on 03/10/2010 i hv issued a new cheque than in which quarter return ,tds will be shown 3rd or 4th quarter.

25 January 2014 TDS would be shown in the quarter October to December when the payment has actually been made.

25 January 2014 TDS would be shown in the quarter October to December when the payment has actually been made.


29 January 2014 TDS is deductible on payment or credit which ever is earlier. So you can adopt actual date of credit here.



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