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When we liable to deduct tds u/s 194c

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(Querist)
16 June 2017 Hi Team,

Please suggest me when should deduct tds u/s 194C:

1. When bill is raised.
2. When payment is made.
3. Which ever is earlier.

Please let me know which aforesaid condition is applicable for the deduction.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
16 June 2017 Date of Actual accounting of invoice/creating provision in the books or date of actual payment ( Including advance) made which ever is earlier

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Amol S Joglekar

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Amol S Joglekar (Expert)
16 June 2017 at the time of credit of such sum to the account of the contractor or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct TDS
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CA Rashmi Gandhi

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CA Rashmi Gandhi (Expert)
16 June 2017 When payment is made you need to deduct TDS u/s 194C.
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