24Q Q4 Salary

article student

Salary income is taxable as per accrual basis or receipt basis which ever is earlier.Hence employees have to declare there income for the period April to march.As per section 192 tds on salary is to be deducted on payment basis. so in filing 24Q Q1 I have a query. June salary paid on 10th July. Tds deducted on 10th July and paid to Govt on 7th August. But for filing 24Q Q1 due date is 31st July.
Then how can I file June salary details in Q1.Can I show only two months salary in Q1.
Chartered Accountant

practically tds on salary is deducted at the time of date of credit in books of accounts.say salary for the month of june 2018 is entered in books on 30.06.2018.on same date tds is deducted.


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