WHT deducted on accrued salary

[Abuzar Qazi]

Thnx for your guidance..But one thing I wanted to clarify is that according to section 12 of the Income tax Ordinance salary is taxable on receipt basis so when the salary is going to be paid in the next month so according to receipt basis WHT gets due when it is paid so why to create a liability for something which has not accrue.
Don't You think the entry at the year end should be

Salaries exp....Dr...100000
Salaries payable...cr...100000

And when the salary is paid in the july entry is
Salary payable...Dr...100000
Bank........Cr.......85000
WHT payable..Cr......15000

And when the amount is deposited within 15 days as per time allowed the entry is

WHT payable.....Dr.....15000
Bank ........Cr....15000

Please Clarify in the light of above