07 November 2013
TDS need to be deducted either bill booking ( crediting ) or payment which ever is earlier. even you are creating provision TDS need to be deducted.
Since you have not deducted on creating provision, now on payment you can deduct and pay (7/11/13)
TDS will attract 10% u/s.194J. the same expenses will be allowed current year (fy-2013-14)
Interest will apply on late deduction at the rate of 1% per month or part of month from the date of provision
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