Tds query

Sireesha Gorti (Sole Proprietor) (174 Points)

01 November 2012  


I am looking after the accounts of our client and in this regard i have some query relating to calculation of TDS of individuals/staff of the Co.

It is :-

As per sec 192 of IT Act, tax should be deducted when the payment is made.

But, some staffs of my client is on leave without pay for 2 months. 

So, kindly advise me whether i should calculate their TDS on the bases of 10 months or i have to pass the provisional entries and calculate TDS for 12 months