Tds dedution

Manish D vyas (Student CA Final ) (29 Points)

02 August 2014  

there is an advertising agreement for 3 years amounting Rs 45000 payment was made in the first year itself.

As we book only 15000 for the current year and rest 30000 will be written of in next two year, what will be the TDS treatment for this in current year and next  years

please help