TDS on SALARIES, when to pay?

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

01 February 2011
Dear All,

U/s 192, Tax deducted at source on employees salaries, when i have to pay to Central Govt. account. Till now, we are paying TDS on salaries with in 7th day of next month to the date of payment of salaries.

But I am not in clarity. I am giving a example.

Salaries payable for the month of December, 2010. Payable J.V passed on 31/12/2010 for December, salaries.

December'10 Salaries actually paid on 21/01/2011.

When I have to deposit TDS on the above salaries?
1) Before 7th day of January, 2011 or
2) Before 7th day of February, 2011.

Suppose December salaries paid in the month of March, when I have to deposit TDS amount?

Please clarify my quest...

Thanks in advance...

Sunil Kr. Sanganeria

Sunil Kr. Sanganeria (Expert)
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01 February 2011 Tax should be paid within one week from the last day of the month in which tax deducted.

Since you Debit salary a/c on 31st December, it means you have deducted Tax on 31st December and you should pay tax on or before 7th January

CA Manikandan.A.V

CA Manikandan.A.V (Expert)
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01 February 2011 Tax should be paid only within 7 days of payment of salary. ie, in your case on or before 7th of February.

Sec192. Any person responsible for paying any income chargeable under the head “Salaries” shall, at the time of payment, deduct income-tax on the amount payable at the average rate of income-tax computed on the basis of the [rates in force] for the financial year in which the payment is made, on the estimated income of the assessee under this head for that financial year.

CMA. Subhash Kumar Jha

CMA. Subhash Kumar Jha (Expert)
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01 February 2011 Agreed with Mr. Sunil.

Since the JV is passed on 31/12/10 & it means that TDS deduction is made on this date then last date of TDS is 07/01/11.

Querist : Anonymous

Querist : Anonymous (Querist)

01 February 2011 Thank you all for immediate response,
but I am in confusion, different views are expressed by all of you.

What is the exact provision for deposit of TDS u/s 192?

Regards...

CA Manikandan.A.V

CA Manikandan.A.V (Expert)
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01 February 2011 Please visit

http://law.incometaxindia.gov.in/DIT/File_opener.aspx?page=ITAC&schT=&csId=f6e5e708-4d9f-410c-a523-3e75fdb5feb8&rdb=sec&yr=75996b99-a798-4098-bca8-e66ee23fe426&sec=192&sch=&title=Taxmann%20-%20Direct%20Tax%20Laws

Querist : Anonymous

Querist : Anonymous (Querist)

01 February 2011 Thank you sir, It is clarified.
Others are welcomed to express their views.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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27 July 2025 Here's the clear and official position on **TDS on salaries under Section 192**:

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### When should TDS on salary be deposited?

* **TDS must be deposited *within 7 days* from the end of the month in which the salary is actually paid to the employee.**

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### Explanation for your examples:

* **If salary for December 2010 is actually paid on 21 January 2011:**

* Then the TDS deduction is considered to have happened in **January 2011** (the month of payment, not the month of accrual or JV entry).

* Therefore, **TDS must be deposited on or before 7 February 2011** (7 days from end of January).

* **If salary for December is paid in March:**

* Then TDS must be deposited on or before **7 April** (7 days after March end).

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### Important points:

* The date when you pass the accounting entry or JV (e.g., 31 Dec) is **not relevant** for TDS deposit.

* The **date when salary is actually paid** to the employee is the key date.

* As per **Section 192(1)**, tax is deducted **at the time of payment**.

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### Official reference:

* The CBDT Clarification and Income Tax Act section 192 confirm that:

> Tax is deductible **at the time of payment** or credit of salary, whichever is earlier.

But for TDS deposit, it is considered based on payment date.

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### Summary:

| Scenario | TDS Deposit Due Date |
| ----------------------------- | -------------------- |
| Salary for Dec paid on 21 Jan | By 7 Feb |
| Salary for Dec paid on 15 Mar | By 7 Apr |

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If you want, I can help you with official circulars or the exact law extracts for your records. Would that be helpful?

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