entry of tds

hy every one

its simple to journalize the entry of tds

suppose an enterprises paid to a contractor rs. 10000 then its liabilitie of the enterprises to deduct tds

one question here that when to be deducted

when amt. paid to contractor then entry should be made

contractor a/c ...............................Dr.                 10,000

        To Bank A/c                                                                       9,797  

        To TDS Payable A/c                                                           203

when tds paid to income tax department

TDS Payble A/c ..........................Dr.                  203

           To Bank A/c                                                             203

i hope, i could satisfy