Where the TDS amount has been deposited to the Government ...

TDS Payment Date is When Cheque is Deposited, Not Cleared, If Cheque is Honored by Bank.

June 4, 2021

Case Laws Income Tax AT

Where the TDS amount has been deposited to the Government Exchequer thorough cheque, whether the date of tendering cheque to the Government’s Banker or the date of realization of the cheque is the date of actual payment - Thus the ‘date of payment’ to Government exchequer through cheque shall be the date of tendering/depositing the cheque, subject to cheque being honoured on presentation. - AT

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Where the TDS amount has been deposited to the Government ...

TDS Payment Date is When Cheque is Deposited, Not Cleared, If Cheque is Honored by Bank.

June 4, 2021

Case Laws Income Tax AT

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