Due date of deposit of tds

You have to pay the TDS liability of April month in the month of May 

and Interest rate on delayed payment is @ 1.5% per month.

As per section 192 TDS on salry has to be deducted at the time of payment of salary, so if the Company not paid the salary in april  how it will deduct TDS there on and how the obligation arise to pay TDS.

The concept of TDS is based on a simple principle i.e. tax is to be deducted at the time of payment getting due or actual payment whichever is earlier.

Correct me if i wrong.

No friend, there is few exceptional cases. In case of salary, dividend etc TDS is to be deducted at the time of Payment.

thanks for your reply.please suggest me 

Thanks Prashant. Please clear me according to my question.

So, prashant according to you due date of deposit in this case is june 7. Am I right.

So, prashant according to you due date of deposit in this case is june 7. Am I right.

Thanks Prashant