What is the entry for TDS

A. TDS deducted on Due basis and Payment was made.

1)For TDS due-

Expenses A/C Dr.

To Party A/C.
To TDS Payable A/C.

(Being expenses was due and TDS was deducted)

2)For Payment of TDS

Party A/C Dr.
TDS Payable A/C Dr.

To Bank A/C.
(Being payment was made)

B. TDS was deducted on Payment basis

1) Party A/C Dr.

TO TDS Payable A/C.
TO Bank A/C.
(Being advance paid to party and TDS was deducted)

2) TDS Payable A/C Dr.

To Bank A/C.
(Being TDS was Paid)

3) Expenses A/c Dr.

To Party A/C.
(Being Expenses was Booked)

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