06 January 2014
7th jan, 2014...tds is to be deducted whenever the amount credited in books of account or paid whichever is earlier....and to be deposit within 7 days from the end of the month in which deducted...in ur case amount is credited in dec and paid in jan thus tds is to be deducted in Dec and to be deposit with in 7 days from the end of dec I.e. 7th jan...
CAclubindia
