Accounting entries

please clear  you want  entries in the books  company . 

IF the person is receiving salary then the entry will be:

Salary A/c    Dr.          100

  To Salary Payable Employee  90

  To TDS payable                       10

(Being salay booked)

IF the employee is currently providing professional service then the entry will be:

Professional Fees      Dr.

GST input(If any)       Dr.

   To Party

   To TDS payable