provision entry of TDS

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please clear me the provision entry of tds....
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(Create a liability for while booking exps or payment)

Xxxxxxx A/c  ..............Dr 10,000/-

TDS on xx   ..............Cr. 1,000/-

Bank A/c or Receivers A/c ......Cr.9,000/-

 

2. When TDS is deposited (Balance will be nil then)

TDS A/c ................Dr 1,000/-

Bank A/c ...............Cr. 1000/-  

 


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