TDS

TDS on salaries should be deducted at the time of  payment. ie as and when salary is paid not on due basis.

u/s 192.

Dear Amit

TDS must be deducted at the time of credit or payment, which ever is earlier. It is applicable to all and should be paid up to 7th of next calender month. For more detail you can see www.incometaxindia.gov.in.

IT section for TDS on Salary  is 192

Tax is decuctible at sourse from salary income either at the time of credit of such sum to the account of the employee, or at time of payment thereof whichever is earlier in section 192