Entry for short deduction...

Mrs.Girija Kumar (Bank ) (98 Points)

20 June 2013  

Short deduction was noticed on 21st march 2013. However, the short deduction was recovered from subsequent bill of he contractor on in April 2013.However, the deducted tds(cheque dated 30-04-2013) was deposited on 17th of June.

Can any body guide me how to pass entries in the books of accounts and the treatment of TDS for 2012-2013.