https://www.taxtmi.com/forum/issue?id=109970 TDS obligation arises on the earlier of recognition or payment of an expense. Prior period expenses booked in the current month attract TDS in the current month because the withholding duty is determined by the earlier of accounting or payment; TDS must therefore be deducted when the expense is reflected in the books or when paid, whichever occurs first. en-us Wed, 02 Mar 2016 17:26:55 +0530 Thu, 23 Jan 2025 15:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109970 TDS obligation arises on the earlier of recognition or payment of an expense. Prior period expenses booked in the current month attract TDS in the current month because the withholding duty is determined by the earlier of accounting or payment; TDS must therefore be deducted when the expense is reflected in the books or when paid, whichever occurs first. Discussion-Forum Income Tax Wed, 02 Mar 2016 17:26:55 +0530 https://www.taxtmi.com/forum/issue?id=109970