What Mr. Hemant Kumar told is Correct , but in my views for Directors not for Salary it is Directors's Remunaration..if it Remunaration the entry are differ..
Practically speaking there is no difference between director remuneration and director salary.
Strict provisions relating to managerial remuneration are not applicable to a private company. Hence you may give the desired remuneration to your directors subject to the provisions of your articles.
If director is managing or active director only then tds is deducted u/s 192 otherwise tax should deduct u/s 194J for professional, and accounting entry will remain in same pattern as suggest by Hemant.
Both entries are correct. In case of Tusshar he has mentioned salary payable whereas Hemant has mentioned Salary Provision. Net effect of both entries remain the same.