194h

Commission a/c Dr. 13,41,000

       To TDS a/c                     1,34,100         

       To Cash/Bank a/c          12,06,900

Remember there's a simple tip to to write the journal entry for TDS.

If you are incurring any expense on which TDS has to be made,just remember crediting the TDS amount and the balance amount that is the amount to be paid to the party.

Refer the following link to know some more information about the journal entries and the accounting information:

https://www.svtuition.org/2012/08/journal-entries-of-tds.H T M L

you have to pass :-

TDS payable A/c Dr      (TDS Amount)

    To Bank/Cash A/c                                 (TDS Amount)

(When it has been paid)