salary tds return

TDS on salary will be applicable on due basis and TDS will accordigly liable to be deposited. 

my question is how to file quarterly return whether to show dec sal paid or to show it in mar quarter ?

HI..

My opinion is that you are filing TDS return for the Tax deducted during the Quarter and nopt for salary paid. If you are paying salary in the month of Jan for Dec, it should not be covered in Dec Qtr return. It should be covered in Qtr IV. You go as per the wordings of Act. It says that you need to deposit tax within 7 days from last date of the month in which DEDUCTION IS MADE.

Hope this will clarify

Regards,

Yes  delayed because TDS on Salary for the month of December 2008 Due for payment into the Central government  on 07-01-2009, if Due entry passed on 31-12-2008. Even though the salary paid 27-01-2009.