Time of deducting TDS

Harshit Acharya (404 Points)

04 May 2020  
Time of deducting TDS of some things is time of payment or making credit to the account of payee - whichever is earlier.
Payment to the account of payee will be done only after payment is made by payer. So anyway it is only going to be earlier to the two.
Is this interpretation correct?