How to enter surrendered stock in books of accounts?

This can be done by making a notional entry:

Purchases A/C Dr (only the amount Qty will be NIL)..................xxx

To P/L Appropriation A/C.................................................................xxx

This will increase your stock without corresponding increase in Quantity.

This can be done by making a notional entry:

Purchases A/C Dr (only the amount Qty will be NIL)..................xxx

To P/L Appropriation A/C.................................................................xxx

This will increase your stock without corresponding increase in Quantity.

since tax on surrendered stock has been paid it is better to add in closing stock in trading a/c to match the profit declared and tax paid.