TDS u/s 192 salary deduction for March

On 31-Mar Salary A/C Dr.
To TDS payable
To Bank

Sir is it a statutory obligation to make such entry as the section insist on payment basis than due basis

As per section 192 TDS on salary is deducted on payment basis (i.e.deduction when payment is made). But as per the practice followed, it is deducted at time of provision of salary itself.

So, As you have to make provision of March 2020 month Salary in that year 2019-20 itself, So, you are also required to deduct TDS at that time...and file in that year.

If you have file or deduct TDS in next year (2020-21) when payment is made, but employees have to offer that year income in his/her return for F.Y 2019-20 because this salary is taxable on due basis and Claim TDS in that year.
But if employer show that in next year than it's undue hardship to employees to claim refund of same in which year. (Salary offered in 2019-20, but TDS reflected in 2020-21, if deducted on payment basis)

So, to avoid this hardship it is advisable to deduct TDS in that year itself.

Thanks for your opinion

You are most welcome...................