Tds applicability u/s 195

Hi Experts,

I need ur opinion in below case-
When the applicability of TDS u/s 195 will arise in below two cases-

(i) At the time of booking the invoice in the books or 
(ii) At the time of making actual payment against the invoice, already booked in the books.
 
The invoice has been raised by a related party to counter party in India under heading of ‘Marketing Cost for Q-3'

Pl Help,

Regards

Rahul