TDS applicable invoice date or payment Date Which is important

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Query on TDS applicability timing for invoice dated 30/12/2025 and payment made on 02/01/2026. It was clarified that TDS is determined based on invoice date. Since invoice falls in December 2025, TDS liability and payment should be considered for December and deposited on or before 7th January.

ARCHANA

ARCHANA (Querist)
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05 January 2026 Sir /Mam,

One company raised invoice on 30/12/2025 , we are paying 2nd December so which date considered in TDS payment December or january

Please clarify to file tds returns and tds payment invoice date of payment date which is important

Thanking you,

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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05 January 2026 Is it 2nd January or paid in advance?

ARCHANA

ARCHANA (Querist)
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06 January 2026 sir,my query is party raising invoice on 30/12/2025, we are deducting tax and payment paid on 02/01/2026 and tax payment before 7th january what is correct date i have to take invoice date month or payment month for tds

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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06 January 2026 Consider invoice date.

ARCHANA

ARCHANA (Querist)
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06 January 2026 sir invoice date consider 31/12/2025 which month tds we pay december 7th or jan 7th

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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06 January 2026 on or before jan 7th.

ARCHANA

ARCHANA (Querist)
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06 January 2026 thank you sir for your reply

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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06 January 2026 You are welcome.

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