can you please guide me on following topic.
(1)Generally TDS deduction shall be made at the time of credit to party a/c or at the time of payment whichever is earler but in few cases TDS shall be made at the time of payment . Plz mention those sections
(2) Where credit has been given to suspense a/c then also TDS shall be paid. Mention those sections
(3) In few case deductor is authorised to adjust TDS considering previous deficiency/excess deduction. Plz mention those sections
