TDS on salary

On the payment of TDS

    date will the day of salary of Jan due.       

              Employee's A/C                          Dr.          (Amunt of TDS)

                         To Bank/Cash

On due  of salary of Feb. ..

       Date - Due date of salary in Feb

               Salary                                          Dr

                          To Employee's A/C

on payament

                    Employee's A/C                      Dr              (amount after ded. TDS)

                            To Cash/Bank 

Dear Amod Ranjan,

Entry in your case will be as follows

I have assumed the name of employeee as X & P.m Salary = 100 & TDs on salary =10

January :   Salary A/c   Dr         100

                            To X                      100

                  X A/C dr              100

                       To Bank                   100 ( Payment of salary)

                   X A/C  Dr    10

                     To TDS payable AC           10 ( Being amount recoverable on account of TDS from X )

             TDS payable A/C        dr    10

                    To BAnk                               10 ( payment of TDS)

February : Salary A/c    Dr      100

                       To TDS payable               10  ( for the month of feb )

                        To  X A/c                            90

                     X A/C dr                 80

                         To BAnk                 80 

agreee with Nilesh