Tds on salary

This query is : Resolved 

24 March 2017 Dear Experts
Please tell me should we deduct tds on salary on salary provision . We have not paid any salary so far but want to make provision .
Please help me out

24 March 2017 No, TDS is deducted on actual salary paid or payable(monthly). U can't make provision for salary, salary payable is ur current liabilities
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