TDS RETURN Q32022

This discussion addresses a query regarding the TDS return for Q3 2022. The user deducted advance TDS of Rs. 5000.00 on 23/11/2022 from a party, but the party's bill was dated 20/01/2023. The core question is whether this transaction can be reported in the Q3 2022 26Q return and, if so, what date should be used for payment/credit and deduction. The consensus leans towards using the earlier date of TDS payment (23/11/2022) for filing purposes, aligning with Section 194's 'booking or payment whichever is earlier' rule.