Tds

1)At  the time of payment of  salary :-

Salary A/c   Dr       35,000

To   Bank  A/c                       31,500

To  TDS  Payable A/c             3,500

2)At  the time of payment (Deposit) of  TDS on Salary:-

TDS Payable A/c       Dr   3,500

To  Bank  A/c                               3,500

Agree with Navin

Naveen Is correct. let me add on instead of TDS payable you can name the ledger as TDS on Salary payable so that you know that this TDS was deducted from Salary and while payment of TDS you are clear on the amount.

Yes....What  Punith Ji  said  has more  clarity regarding TDS on Salary.