27 May 2010
TDS need to be deducted on payment or crediting the bill to ledger which ever is earlier
While enterig the provision you enter the Provision value and tds different entries in the party ledger and after receving the bill you reverse the expenses provision entry only and book the actual bill with out considering the tds (which is been considered already)
28 May 2010
Kesavan.you are not clear about the question.How & on what basis you want to book.is there a contract /advance payment for TDS purpose.Without bill/payment you cannot go for TDS.it may be advance payment for TDS purpose or bill or payment.