Will debit for TDS be deemed advance?

2.  Cannot understand your question.  Could you please explain it in detail, so that I can provide the solution.

Dear Faiz Sir,

For Case 1. Since liability had arisen in 1st qtr,penalty cannot be avoided even if tax is deducted and paid in 2nd qtr.If the liability would have arisen in 2nd qtr instead of 1st qtr,the payment would have been shown as related to 2nd qtr and penalty would have been avoided.

For Case 2.The amount paid excess can be treated as advance and  be adjusted while making payment to the party in 2nd qtr.Tax has to be deducted on the gross amount of the invoice raised by the party in the 2nd qtr. Payment can be made after adjusting the amount of TDS and the advance.In this way tax is also deducted and paid on the excess amount paid earlier .

Vithal.