provision entry TDS applicability

Yes if it is in case of month of March.

what if similar entries are passed during the year in different months why will TDS not be applicable then

In case provision created in a month and not reversed in the immediate month then u might have deducted TDS and paid the same. So in this case u have to file the revised return for the month for reversal of provision and the TDS paid on such provision shall claim as refund for excess TDS paid.

it is reversed on the 1st day of next month

I gave answer for the second question u raised .

For the first one z that u don't need to deduct TDS as you are reversing the expenditure by making reversal of provision entry.

I have received the bill dated 05/04/2021 for freight charges which is pertaining to 2020-21.Now I want pass provision entry for the freight charges for 2020-21 with tds effect.
is the below entry is correct?

Dr.Freight charges -Rs.100/-
Cr.TDS- Rs.2/-
Cr.Expense Payable (not party)-Rs.98/-

or

Dr.Freight charges -Rs.100/-
Cr.TDS- Rs.2/-
Cr.ExpensePayable (not party)-Rs.100/-
Dr.Party A/c -Rs. 2/-

please clarify which is correct entry with reason for the correct entry.