Internal audit manager
26 Points
Joined April 2010
TDS deduction liability raises on the basis of related expense bill credit in party a/c or date of payment whichever is earliet.So date of payment of salary doesn't matter and tds may be deducted if salary a/c is debited.For ex. tds from Jan month salary may be deducted on 31 jan. and payable upto 7 feb.whatever the payment date of jan month salary.