How to handle TDS portion in receivables

Hi Team / Bharath,

I want to know how to handle the TDS portion in receivables.

Invoice amount is 1000/-

TDS 100/-

Receipt 900/

-------------------------------------------------------

Accounting entry:-

Bank A/c Dr

TDS Recovery A/c Dr

To Sundry debitors A/c Cr

------------------------------------------------------------

Thank you in Advance,

Regards,

Ramesh