GST Practitioner & Accounts
15029 Points
Joined March 2014
Salary A/c Dr
To Salary payable A/c Dr
To TDS on Salary A/c Cr
( salary payable after TDS deduction)
TDS on Salary. A/c Dr
To Bank. A/c Cr
( TDS deposited in Government account)
TDS on Salary A/c , under Duties and Taxes , Current liability side , Balance sheet.