Journal entry for interest paid on tds

Interest on TDS Dr

To Bank A/c

For accounts, Interest is expense only but for the purpose of income tax, it is a disallowed expense.

Thank you for your reply.. then also tell me how to make entry that it will not show in P/L account for income tax purpose

DEAR SIR/MADAM,

PLEASE INFORMING THE PASS JOURNAL ENTRY & PAYMENT ENTRY FOR TALLY ERP9

*LATE FEE TDS INTEREST PAID *

ONLY PAYMENT ENTRY OR NOT.

JOURNAL ENTRY REQUIRED NECESSARY OR NOT.

HOW CAN LEDGER TALLY BOTH.

A Client provided mob and machinery advance to B as loan , 

on that loan he is charging 9% interest .

now he started recovering the same interest , is the interest applicable for Deduction of TDS , PS LET ME KNOW WHAT THE ENTRY TO BE PASS IN BOOKS