We pay TDS as mentioned below in three steps:
1. TDS deducted in FCRA books of a/c and paid through FCRA designated bank a/c into a local account.
2. TDS deducted in Local books of a/c paid through non-FCRA bank a/c into a another local account.
3. TDS is finally paid from local account to government (either through online payment or physically (cheque) to a bank through single challan for each section (such as 194J, 194C, 194I, 194C)
Please clear whether it is ok to pay from FCRA bank account to Local bank account to pay TDS, since it is not a expenses and is directly traceable to payment of a statutory obligation.
Thanks & regards
S P Gupta