TDS OF CREDIT OF PAYMENT

Please Mention the nature of Transaction

Invoice of contractor 100000/-

TDS to be deducted at the time of booking of expenses or crediting the payment which ever is earliest. So in your case, TDS to be deducted when you booked the invoice in your book.

Yes, TDS will be deducted u/s 194C on the date of booking of invoice in your books or on the date of payment whichever is earlier. 

In you case since you recorded the invoice on 30th March so deduction should be made on that date. 

The TDS liability should be paid by 30th April for March 2021