ABC &C A/C                        Dr    30000
      To Bank A/C                               30000

(Being the professional fee paid)

ABC & Co A/c Dr                    Rs/- 30,000
    To Cash A/c       Rs/- 30,000

Professional Fees A/C Dr   30,000
      To ABC&Co                   30,000
(Being Provision for Professional Fees)

ABC&Co A/C       Dr        30,000
      to BAnk A/C                 30,000
(Being actual payment For Pro. Fees)

Professional fees A/c  Dr.       30,000
     To ABC & Co.                        26,910
     To TDS on Professional                  3,090
(Being provision for professional fee due)

ABC & Co.              Dr.        26,910
     To Bank A/c                          26,910
(Being professional charges paid)

Professtional Tax A/c Dr       30000.00
   To TDS@ (10%+3%E.C)                  3090
   To Cash/ Bank                       26910
(Bing Prof TAx Paid To ABC Co.)

Proffessional fees A/c Dr.26910
  To ABC&CO.                26910

PROFFESSINAL TAX DR. 30000
 TO ABC&CO.            26910
 TO CASH/BANK A/C       3090

PROFFESSINAL FEES A/C DR. 30000
  TO CASH/BANK A/C          30000

PROFESSINAL TAX DR.26910
 TO CASH/BANK A/C      26910


 TDS ON PROFESSINAL TAX A/C DR. 3090
   TO CASH/BANK A/C              3090

PROFESSINAL FEES A/C DR.30000
 TO ABC&CO. LTD          30000
TDS ON PROFESSIONAL FESS DR.3090
 TO ABC&CO, LTD              3090
ABC&CO. LTD  DR.  26910
  TO CASH/BANK A/C 26910
TDS ON PROFESSIONAL FESS DR.3090
  TO CASH/BANK A/C           3090

PROFESSINAL FEES DR.26910
 TO CASH/BANK A/C      26910


 TDS ON PROFESSINAL FEES A/C DR. 3090
   TO CASH/BANK A/C              3090

PROFESSIONAL FEES    30000
  TO ABC & CO.        30000


ABC & CO.       3090
  TO TDS ON PROFESSIONAL  FEES   3090

ABC & CO.    26910
   TO CASH/BANK   26910

TDS ON PROFESSIONAL FEES  26910
   TO BANK/CASH                  26910

ABC&CO.LTD DR.              26910
TDS ON PROFESSIONAL TAX DR.  3090
  TO CASH/BANK A/C                30000

1) By professional fees     30,000/-
   To abc & co.             30000/-
2) by Abc & co.             30000/-
   to tds on proff. fees    3090/-
   to bank / cash a/c.      26910/-
(so the payment made to abc & co. is rs. 26910/- only)

3) by tds on proff. fees     3090/-
   to bank / cash a/c.       3090/-
    (this amount is paid to govt. thru' nationalised bank 
with reference to abc&co.'s PAN Card no.)

I think this the correct entry for the above transaction. 
if anyone found it is false. then tell me the correct ans.

Jsri.

PROFESSIONAL FEES A/C   30000 DR


ABC & CO.                              30000 CR-
-------------------------------------------------
ABC & CO.                30000 DR

BANK                                   30000 CR
--------------------------------------------------
ABC & CO.                 3090
TDS ON PROFE.FEES                       3090 CR

Professional Fees A/c.  Dr.   30000=00
To  TDS on Professional Fees ( 10.30 % )   3090=00
To  Cash / Bank                           26910=00

( Being Professional Fees Paid to ABC Co. and TDS deducted 
@ 10.30 % )

Dr  TDS on Professional Fees ( 10.30 % )  3090=00
Cr  Cash / Bank                           3090=00

( Being TDS on Professional Fees of ABC CO paid )

PROFFESSINAL Fee DR. 30000
 TO ABC&CO.            26910
 TO TDS a/c(10+3)%      3090
(provision created for profesional fee and TDS deducted)

ABC & co. Dr 26,910
 To Bank        26,910
(Professional fee paid to ABC & Co.)

ABC and co a/c         Dr.            Rs.30000/-
  To,TDS payable on professiona@10.30%           Rs.3090/-
  To,Cas/Bank a/c                                Rs.26910/-

Consultant ABC Company a/c      Dr
   to cash a/c
    Narretion (being cash paid to consultant abc compaby)

Professional fees A/c Dr.        30000/-
     To ABC & Co.A/c                    26601/-
     To TDS on Professional              3399/-   

(Being Expencess book for Professionl Services TDs 
30000@11.33%)

ABC & Co. A/c. Dr.               26601/-
     To Cash/Bank A/c.                  26601/- 

( Being Bank/Cash Paid to ABC & Co.)