Accounts golden rules

VAT  =  is an expense  = Nominal A/c all exp & losses are debited rule will apply

Service Tax = is an expense  = Nominal A/c all exp & losses are debited rule will apply

Income Tax = is an expense  = Nominal A/c all exp & losses are debited rule will apply

Professional Tax is an expense  = Nominal A/c all exp & losses are debited rule will apply

Custom Duty = is an expense  = Nominal A/c all exp & losses are debited rule will apply

Excise Duty = is an expense  = Nominal A/c all exp & losses are debited rule will apply

Provident Fund = is an expense  = Nominal A/c all exp & losses are debited rule will apply

Esic = is an expense  = Nominal A/c all exp & losses are debited rule will apply

If I, am correct than What about TDS ????????

Thnak you,