Section 194O.

The same way as for TDS. Enable TDS (tallysolutions.com)

1. Gateway of Tally > Create > type or select Ledger > and press Enter.
   Alternatively, press Alt+G (Go To) > Create Master > Ledger > and press Enter.
2. Enter the Name.
3. Select Duties and Taxes as the group name in the Under field. choose current assets in duties and taxes. let me know if that option is not there from here How to Set Up Your Books For Tax Deducted at Source (TDS) in TallyPrime | TallyHelp (tallysolutions.com)