Tds pocket payment

Mohd. Muez (Senior Executive in EY) (122 Points)

11 April 2013  

In what cases an assessee can deposit TDS from his pocket without deducting it from the payee?

 

As in my case, assessee has not deducted TDS on audit fees till march,2013. Will the expense be allowed if the assessee deposits TDS on audit fees till 30.04.2013 from his pocket?