Tds is required to be deducted in case of provision made for expenditure when party name is not certain.?

Reply: Provision can be made for unascertained liabilities e.g provision for doubtful debts, provision for gratuity, provision for depreciation etc. For expenses like commission, interest, consultancy etc no expenses can be booked without knowing the name of supplier of services. So book the expenses only when the name of party is certain. Not only the name of party but the work executed by him should be certain.