Late deduction of tds

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Yash saxena (Querist)
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30 January 2012 If rent for a specific month (Sept) has been accrued at the end of the month (30th sept) and the entry for rent has not been made until the (late) payment has been made (30th Nov) and TDS is deducted on payment made.
So can we say that there is late deduction of TDS as the rent is accrued on 30th Sept and entry made on 30th Nov?

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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30 January 2012 If entry for accrual of expenditure has not been made/ is not being done, in the books of account , TDS has to be deducted on payment basis.

In this case date of credit is more important than the date of accrual. In such a case amount can be directly Debited to Rent A/c on payment being made.