13 October 2009
TDS on Salary is applicable on payment basis. So, whenever you pay it, you need to deduct TDS, even if it is advance. And Salary in a company is booked on due basis. You should book the salary for all months and that shall be allowable expenditure. Advance can be adjusted only against that due salary. Deduction shall be of the salary due to that employee. I hope I am clear.