TDS on salary payment

Shiva Kumar (Student) (27 Points)

09 May 2019  
Hai Professionals.

I have a doubt regarding the section 192.

Employeee has refused the cheques issued to him and hence salary payment had not made.
After few years, he requested lumsum salary.

As per section 192, Tds will generally be deducted at the time of payment.
Whether cheques issued and refused will come under payment of salary or not?

Please guide me.

Thanking you.