Tds entry on cash withdrawal

If TDS deducted under section 194N of the Income Tax act 2961 then entry will be as follows.

Cash A/c Dr
TDS on withdrawal A,/c Dr
To Bank. A,/c Cr
(Being TDS deducted by Bank for withdrawal of cash under section 194 N)

TDS on withdrawal A/c ,under loan's and Advance , Asset side Balance sheet .