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.
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?