Tds on salaries

CMA Swati Agarwal (Manager- F&A) (371 Points)

01 May 2017  
Dear Sir, TDS on salaries has to be deducted on salry receipt basis, or on accrual basis? For eg. The salary for the month of Feb is due on 28th Feb and the same has been also booked in the books of accounts on the same date. But actual payment of salary is made in the month of May. So what should be the due date for TDS deposit? Kindly help in the matter