Purchase return and sales return JOURNAL doubt

Query 1. Mrs swetha Jain purchased 2 lakh worth goods from mrs komal preethi Jain ,swetha Jain found RS 50000 goods are defective damages... now she is to returns this defective goods

what is the purchase return journal entry here???

what the preethi Jain makes her accounts of books entry of sales return ?? I need sales return journal entry



Query 2

in income tax of TDS interest on securities and interest other than securities what is the difference between of these two please explain me