Section 192

Dear Friends

Under section 192 TDS is requried to be deducted at the time of payment.

Now if salary is due on last day of month and paid on the 7th of following month, then does the TDS liability of employer for the month of March arises on 7th april?

will the employer make salary due with full amount on 31st March in his accounts without providing for TDS and provide for TDS on 7th April out of salary payable?

Also if the employer liability for TDS arise only at the time of payment as per section 192, then can't he easily avoid it by delaying the payment of salary to its employees?

regards

shivani