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    <title>Delay in deposit of TDS</title>
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    <description>Delay in TDS deposit determines deductibility: if TDS is remitted before the return filing due date the related expenditure is allowable in the year of expense; if remitted after that due date the expenditure is allowable only in the year of actual remittance.</description>
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      <description>Delay in TDS deposit determines deductibility: if TDS is remitted before the return filing due date the related expenditure is allowable in the year of expense; if remitted after that due date the expenditure is allowable only in the year of actual remittance.</description>
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