Earmarked funds and earmarked investment- journa lentries

1.     Dr. Reserves

        Cr. EarMarked Funds

(For Earmarked funds creation)

2.    Dr. Fixed Deposit

       Cr. Bank

(For Fixed Deposit investment)

3.     Dr. Bank

        Dr. TDS Receivable

        Cr. Interest Accured from the fund.

( For Interest Accural)- The Interest accural should be classified under Liability and not to be considered as Income in the P&L.

IT dept will give refund or demand tax on the overall income of the trust. how to find out refund is for a particular fund, when there are many funds deposits and many TDS?