TDS on salaries applicability

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.

@   Dear   Sabyasachi Mukherjee

I had reply as per the query which  was only for TDS as per your query entry as follows.

Salary A/c Dr
To Salary payable A/c Cr
To TDS payable. A/c Cr
To P F A/c Cr
To ESIC A/c Cr
To professional Tax A/c Cr
( Salary payable after deductions )

Oh yeah I have other entries noted but I'm interested in only TDS. But good to know all in a single shot. 

I also wanted to employee benefits related assets and liabilities.