Time of deducting TDS

Suppose your CA. has raised an invoice of Rs. 50,000 on your firm for professional service.

Invoice dated is 10.01.2020.

You pass the payable entry in your books of accounts on 10.01.2020. So, his account gets credited.

But you pay him on 25.02.2020.

TDS should be deducted at the time of credit/payment, whichever is earlier.

So, here, earlier is the credit entry. Hence, deduct TDS on 10.01.2020.

Exactly....Agree with Deepak Gupta

Date of credit/posting or date of payment which ever is earlier...

SO , in this case at the time of writing entry tds should be deposited to govt .
That's it..

Suppose we created provision for audit fee without receiving invoice for it .

then we should deduct tds on that provision amount of audit fee?

TDS on Provisions for Exps. can be made where payee name as well amount in respect of the payee ( i.e. BOTH) are known or determined. As per section 194J of Income tax act 1961, a person is required to deduct TDS @ 10% on following payments paid to a resident in excess of Rs. 30,000 during a financial year;

As per the above example the due date of TDS payment is 07.02.2020...
Provision for audit fees is not subject to TDS deduction...