TDS Tax deducted st sources

If the cheque is dated March and paid by the client in May. When to deduct TDs: March or May? bill date is June months.
Replies (5)
Quick Summary
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.

TDS will be deduct on June (Bill Date).

(TDS will be deduct on bill date or payment date whichever is earlier.)

If you are missed to deduct on june then deduct on march (payment date).

But Cheque  was issued in March will be valid for 3 Months only Up to May , I think he may not be able  deduct in June , so consider  this point while deducting  TDS .     

Sec 194 under various subclass mentions tds to be deducted on the basis of credit of bill or payment whichever is earlier.
@ Mr Prasad Nilugal,

I think the "bill in June" as PY. it means it's not June-24.


(Also TDS deductible on payment when it's booked in the books of accounts.

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