Cash withdrawal

Director Mr. X A/c     Dr.

     To Cash / Bank

You cannot debit personal expense of directors to company account since same is prohibited under Companies Act as well as Income Tax Act.  You will have to debit this amount to director's personal account, which will amount to loan to directors and Sec.185 of CA 2013  will get attracted.  You have to check compliance of the same keeping in view conditional exemption given in notification dated 5.6.2015 for private companies.