Tds on sale of immovable property

Bansi Shah (-) (68 Points)

29 March 2014  

Please help me to solve below Query.

Our Business is about Trading of Immovable Property. We have sold building of Rs 6200000/- . and received Cheque of 6200000 and TDS is paid by purchaser party and we gave a cheque of rs 62000/- to purchaser party.  Then In Sale Ledger What Amount Should be taken 6200000/- or 6138000(6800000-68000). Please Help me to give proper Accounting Treatment.