TDS RULE

Individuals/huf......... are liable to deduct TDS under certain sections, provided their accounts had been audited in previous year..

Certain TDS like tds on salary are required to be deducted by all

TDS on House rent above or equal to 50,000/- PM  is liable  to be deducted by non-audit case assessees........

At The Time Rent Amount Receiv

Bank A/c Dr.1350/, TDS receivle A/c Dr. 150/, Debtors A/c Cr. 1500/.

At The Time Rent Amount Payble

Debtors A/c Dr. 1000/. Bank A/c Cr.900/, TDS Payble A/c Cr. 100/

Ten, Please advice me about setoff entry for the same.

Here can i do as below?

TDS Payble A/c Dr.100/ Bank A/c Dr. 50/ To TDS Recevle A/C 150