Tds on provision for salary

This query is : Resolved 

22 February 2012 whether TDs applicable on provision of salary. Whether TDs applicable on paid basis or provision basis u/s 192

22 February 2012 yes tds applicable on salary. Tds will be applicable as paid basis u/s 192

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22 February 2012 TDS is to be deducted on provision for salary


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22 February 2012 Yes TDS will be deducted on provision also.

23 February 2012 TDS to be deducted only on payment basis u/s 192.


23 February 2012 TDS to be deducted while passing the provision entry or payment which ever is earlier



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