bank a/c ----dr   15000
tds a/c------dr    2250
     to interest receivable a/c  ----17250

bank a/c ----dr   12750
tds a/c------dr    2250
     to interest receivable a/c  ----15000

intrestA/c dr 15000

cash a/c12750

tdsa/c 2250

Interest Receivable A/c Dr  15000
        To Interest A/c     12750        
        To TDS (Received)    2250

bank A/c Dr        15000/-

intrest rec. A/c              12750

tds payableA/c                2250/-

We can do this below

1) Journal Entry
   DR Interest Receiveable 17250
   CR Interest Recd        17250

2) bank Entry
   Cr Interest Receiveable 17250
   Dr Bank                 15000
   Dr TDS Receiveable       2250

To Interest Receivable a/c   Rs.15,000/-
By Tds a/c       Rs. 2,250/-
By Bank/Cash a/c Rs. 12,750/-      

Being interest received for the F.Y ......... on so and so
a/c.

To Interest Receivable a/c Rs. 15,000/-
By TDS a/c       Rs.2,250/-
By Bank/cash a/c Rs. 12,750/-


Narration:- Being Interest receivable for the F.Y ....... on
so and so a/c.

INTEREST RECEIVABLE A/C DR. 15000/-
TDS A/C                 DR.  2250/-
         TO INREREST A/C      CR.      17250/-

interest Receivable a/c Dr   15000

       To Interest a/c                  12750
       To tds                            2250

Interest Receivable a/c  12750 DR
Advance tax - TDS   a/c   2250 DR

  To Interest Receivable a/c  15000 CR

Hi,

1) If Interest receivable is inclusive of TDS (If u have / 
confirm the TDS amount on this)then as follows.

Interest Receivable        A/c. Dr. 12,750/-
TDS Receivable on Interest A/c. Dr.  2,250/-

Other Income (Interest Earned) - Rs.15,000/-

(Being Provision Entry for Interest Receivable)

2) If u don't have break-up for TDS on Interst Receivable 
then,

Interest Receivable A/c. Dr. 15,000/-

Other Income (Interest Earned) - Rs.15,000/-

tds a/c            dr    2250
bank a/c           dr    12750
   to interest receicable       15000

Bank a/c dr
Intrest receviable a/c 
TDs receivable a/c

Interes Receivable A/c Dr 15000
             
          To bank  a/c  cr  12750
          To TDS a/c    cr   2250 

Being Interet receivable & tds paid