TDS on Exp. Provisions

Hello Bretren,

Please put your views on the following. Whether TDS is deductible where Provision for payment to contractor (not credited to any persons a/c) made on 31stMar.F.Y. end. If your answer is YES because of the following expln given u/s 194C,

"For the purposes of this section, where any sum referred to in sub-section (1) or sub-section (2) is credited to any account, whether called Suspense account or by any other name, in the books of account of the person liable to pay such income, such crediting shall be deemed to be credit of such income to the account of the payee and the provisions of this section shall apply accordingly"


                then please advice on whose name the  TDS details (that we are require to file quarterly) would go.And what if subsequently we found that no such provision was required , but by that time we had already deposited TDS in the Govt a/c.
        
   or  lets say that we had made a provision of Rs.10,000 on 31/3 but on 15/4 we got a bill of Rs.6,000. Going by the above expl.(if we take a view that TDS is required to be made on prov as well) we will have to deduct tax on Rs.10,000/ though actual invoice is of lessor amt.

Please put light on the issue.

Regards
Prince