Accounting entry for expense

Mayur Nikul Upadhyay (Article) (74 Points)

04 September 2012  

Dear Friends ,

I have a query that if an invoice of Postage liable for TDS u/s 194C is dated 30.11.2011 and client have received the bill on 07.12.11.Then on which date should accounting entry for the expense be passed ? and in which month will the TDS liablity will arise..?