TDS provision

CA SUBBIAH K (SENIOR MANAGER - F&A) (105 Points)

17 January 2009  

hi friends pls clarify the following query..

Professional charges Invoice has been raised on 15.4.08,  i booked that invoice & credited the party a/c on 16.04.08 without deducting TDS.

on 25.08.08 only i came to know that i would have to deduct tds and on that date pass the entry as below

Party a/c  Dr.           xxx

      To TDS payable a/c              xxx

and paid the same on 09.09.08...

my question is if there is any delay in remitting the tds amount. if so how many days explain.