ITO Section 158

Time of deduction of tax.

A person required to deduct tax from an amount paid by the person shall deduct tax:

• (a) in the case of deduction under section 151, at the time the amount is [paid or] credited to the account of recipient  [, whichever is earlier]; and
• (b) in other cases, at the time the amount is actually paid  [;and] 
• [“(c) amount actually paid shall have the meaning as may be prescribed.”;]