Tds

Hi everybody ...,

Let  you people give me answer for the ' ? ' am raising here ...,

" Is it necessary to deduct TDS at the time of providing for an expense . "

For an instance : I've to pay Rs.1,00,000 to One CS as professional fee for the services provided in February'12.

And am providing Such amount on 29.02.2012.

The entry passed by me here is :

Professional fee a/c Dr  1,00,000

  To Provsion for exp - Feb'12  90,000

   To TDS pybl     10,000.

Please suggest me is that entry is required or not