Tax deduction at source: banks need not withhold on CBS provisioning; withhold when interest is credited, accrued, or paid. Banks using CBS that sweep interest into provisioning or suspense accounts for macro-monitoring only do not thereby effect constructive credit to depositors; therefore TDS need not be deducted on such daily/monthly provisioning. TDS is required when interest is actually accrued or credited to the depositor-at financial year end, at periodic intervals per bank practice or depositor request, on maturity, or on encashment-whichever occurs earlier, and when aggregate interest exceeds the statutory thresholds for withholding.