Provision for Remuneration paid to Directors

Hello Friends what entry has to be passed in personal accounts of directors whose remuneration for the month of march 2020 has been paid on June 2020 as there was a lockdown remuneration has been paid on the month of June 2020 of march and also TDS has been deducted on that month what entry should one pass in case TDS also has been deducted from directors remuneration but return has been not uploaded for the quarter ending june 2020.