Advance in contract entries

What type of contract is this.  Please elaborate your query so that proper accounting entries can be given.

its maintenance contract

Even it is a Maintenance Contract, any advance given prior to  commencement of Work, TDS at

applicable rate has to be deducted first before debiting the contractor.

M Veerabhadrappa

Smilaxlaboratories limited

Jeedimetla,  Hyderabad

than what would be entries for this in accounts

Entry would be as follows:

Contractor account  Dr       xxxxxx (This is for advance paid)

To-  TDS                                                 xxxxxx

To- Bank                                                 xxxxxx

For payment of TDS

TDS  Dr        xxxx

To- Bank                 xxxxx