Tds on provision

Santosh V. Thakur (Sr. Accountant) (187 Points)

22 April 2014  

Is there is TDS on provision?

if a bill of ABC CO. of Rs.1,00,000/- dtd. 12-Apr-2014 for professional
fees for the period Mar-2014. following entry has been passed. 

Prof.Fees             Dr.1,00,000
TDS on prof.fees      cr.         10,000
Provision for exps.   cr.         90,000

is this above entry in the month of Mar-14 is correct or suggest entry.