TDS Liability 2021

1) If provision is made, then obviously you would have deducted tax at source when the provisional entry was made.

2) If provision is not made, then such expense when accounted in the subsequent year would qualify to be a prior period expense and such expenses are specifically not allowed as deductions

Liability to deduct tax at source arises on the date when such transactions are accounted or on the date of payment, whichever is earlier.

1) Yes, you are right. If you account the transaction in April, you may pay TDS before 7th May (provided no advance payment has been made)

2) If provision has been made but tax not deducted (on the date when provision was made), then you will have to pay interest @ 1% pm or part thereof from the date of provision to the date of actual deduction.