💡 TDS on Year-End Provisional Entries in Business Central Introduction Under TDS (Tax Deducted at Source) regulations, TDS must be deducted when the amount is paid or credited to the payee's account, whichever comes first. When an amount is credited to a provisional account, it is considered as credited to the payee's account, and TDS must be deducted accordingly. Therefore, TDS should be deducted even on...
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