Tds on provision of exp.

"What about the TDS amount we deposit while making of provision?"
 If you already deposited the amount in govt a/c while making provision on 31/3/13, then the entry would be as under:

Audit fees..Dr 100000

To Audit fees payable(provision) 90000

To TDS payable 10000

and

TDS payable...dr 10000

To Bank 10000

NEXT YEAR

Audit fees pyable(provision)..dr 90000

To bank 90000