The due date of issuing withholding tax certificate is withing 20 days from the close of the quarter or when the payee requests.

The due date to withhold tax is payment or invoice is recorded in books, whichever is earlier.

Doubt- If i book the purchase and issue the invoice on 30th September. The payment is made on 10th October. When should the withholding tax certificate be issued and what quarter period should be mentioned on the form 2307?

Thank you.