Expense booked on provision basis with tds payment as on 31/3/2019

The entry will be:

Expense A/c Dr. 110

      To Expense Payable A/c Cr. 100

      To TDS Payable A/c Cr. 10

I assumed total exp. as Rs. 110 and TDS only Rs.10

If the total exp. is Rs. 100 then :

Expense A/c Dr. 100      

            To Expense Payable A/c Cr. 100

Expense Payable A/c Dr. 100

        To Vendor A/c 100

Vendor A/c Dr. 10

        To TDS Payable A/c 10

If you dont want to tfr the amount to Vendors A/c and keep as Provision then:

Expense A/c Dr. 100      

            To Expense Payable A/c Cr. 90      

            To TDS Payable A/c Cr. 10