Tds

WE PAID RS 5000 FOR PARTY A TDS ON COMMISION ON AMOUNT OF RS 50000/- AND INTERESRT AMOUNT IS RS 45000 AND INTERES 45000 AND TDS 5000 PAID BY BANK. WHAT IS THE JOURNAL ENTRY OF THE SAME ??

Interest A/c                          Dr.          Rs.50,000

   To  Party A/c                                                  Rs.45,000

   To TDS A/c                                                    Rs.5,000

Not been able to understand that TDS on what..??

Commissionor interest ir what..??

please clear the query.