Tds on salary due

This query is : Resolved

Srikanth D (Querist)
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09 February 2014 Company due to lack of funds, did not pay December's Salary to employees in January.
Salaries were paid only in February.

Now,what is the due date for TDS if
A] Due entry was passed in January and payment done in Feb?
B] Both due entry and payment were done in Feb?

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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09 February 2014 The TDS payment is due always in the next month by 7th hence if the company has paid salary for Dec or Jan is paid any time is not material but the TDS must be deposited in time if not deposited then in Feb interest as applicable u/s 201 should be added and paid along with the TDS due