TDS Tax deducted st sources

This discussion clarifies when to deduct Tax Deducted at Source (TDS). Generally, TDS should be deducted on the bill date or payment date, whichever comes first. If a cheque is issued in March but payment is received in May, TDS should ideally be deducted in March. However, if missed, it should be deducted upon payment. The validity of the cheque is also a factor, as it typically expires after three months. TDS is also deductible when the payment is booked in the company's accounts.