Tds journal entry on FD interest

Interest accrued on FD A/C-Dr

TDS A/C-Dr

   To Interest Account

The correct journal entry for Tds deducted on accured interest will be:

Accured interest a/c    Dr

Tds receivable a/c       Dr

To    Interest on FD a/c

Interest on fd will be our income with total value 

accured interest will be open in current account and same as Tds receivable 

BASIC QUATION IS UNDER WHICH GROUP "TDS RECEVIVABLE " COME UNDER  (IN TALLY)

TDS Receivables Under Current Assets,Where You can take set off with tax liability .

We know as a Golden ruld of accounts  FD Interres -comed in i.e Income (as nomial a/c always credit and expenses always debit) but Mr Raja P M showed that so pls clarify me who FD Interest Dr. ??

Dr. FD Account - XXXX Dr. FD Interest - xxxx Dr. TDS* Receivable - XXXX Cr. Bank A/c - XXXX