https://www.taxtmi.com/forum/issue?id=118825 Accounting year-end provisions for unpaid expenses are recognised in the prior year and debited against the provision upon actual payment in the subsequent year. The central compliance question is whether TDS must be deducted and deposited in the prior year when the provision is recorded or in the year of payment; one view supports deduction in the prior year's last quarter, while an alternative treats provisions as reversed and requires TDS on actual payment. en-us Thu, 26 Oct 2023 16:55:41 +0530 Fri, 24 Jan 2025 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118825 Accounting year-end provisions for unpaid expenses are recognised in the prior year and debited against the provision upon actual payment in the subsequent year. The central compliance question is whether TDS must be deducted and deposited in the prior year when the provision is recorded or in the year of payment; one view supports deduction in the prior year's last quarter, while an alternative treats provisions as reversed and requires TDS on actual payment. Discussion-Forum Income Tax Thu, 26 Oct 2023 16:55:41 +0530 https://www.taxtmi.com/forum/issue?id=118825