Audit Fees

 Taking TDS on Rent as an example:

1. Entry of expenses

Rent A/c Dr. 100
To TDS Payable 10
To Landlord A/c 90

2. Payment of tax to CA. (Pooling A/c)

CA A/c Dr. (say 2 lakh consolidated)
To Bank A/c

3. Tax payment entry

TDS Payable Dr. 10
To CA A/c 10

Similarly you will pass all the other entries for payment of taxes via CA. The balance remaining in the CA. A/c should be his professional fees.

Then, Professional/Audit/Filing Fees A/c Dr.
(as the case may be)

To CA A/c

Now, CA. A/c should be equal…