12 June 2013
Pending TDS liability may be of 2 kinds- 1. TDS deducted but not deposited 2. TDS was deductible but not deducted and not deposited. . My reply is covering the first aspect only. . Whenever TDS is Deducted, the account of payee is debited by crediting the TDS Payable A/c. If there remains a credit balance in TDS Payable A/c, you may verify from the same, as the liability has been paid or not. .
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