ICDS exclusion from TDS timing: TDS deduction timing and taxable expenditure follow book credit or payment date. ICDS does not affect TDS mechanics: the time for TDS (date of credit in books or date of payment) and the expenditure amount subject to deduction are ... Summary
ICDS exclusion from TDS timing: TDS deduction timing and taxable expenditure follow book credit or payment date.
ICDS does not affect TDS mechanics: the time for TDS (date of credit in books or date of payment) and the expenditure amount subject to deduction are determined by the books of account or payment date, not by ICDS computation of allowable expenditure.
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