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TDS on Salaries

This query is : Resolved 
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(Querist)
24 May 2011 Sir,
With respect to TDS on salaries. We pass TDS entry when we pass Salary entry that is when salary is accrued to the employee we deduct TDS and pass the entry.

But, Sec 192(1) of Income Tax Act clearly says; "Any person responsible for paying any Income Chargeable Under the head "Salaries" shall AT THE TIME OF PAYMENT, deduct Income Tax on the amount payable at the avg rate of Income Tax"

So does it mean only at the time of payment the amount should be deducted or even at the time of passing an outstanding entry the deduction entry is to be passed.

please clarify
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U S Sharma

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U S Sharma (Expert)
24 May 2011 in normal practice salary is accounted on date of payment only, except the salary for march when we make provision of march salary,

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