WHT on Accured Income

[aliali]

i am not clear yet,about WHT on section 153,<b>on 30-06-2009</b>
<font size="4"><b>Case---1</b></font id="size4">
<b>option 1)</b>material purchase on credit

(probably to pay after 2 month of year ending)
Material account------Dr
WHT-------------------Cr
newage cable pvt ltd--Cr

at the time of payment

WHT-------------------Dr
newage cable pvt ltd--Dr
BAnk------------------Cr

<b>Option )2</b>
(probably to pay after 2 month of year ending)

Material account------Dr
newage cable pvt ltd--Cr

at the time of payment


newage cable pvt ltd--Dr
WHT-------------------Cr
BAnk------------------Cr

<font size="4"><b>Case---2</b></font id="size4">
<b>Option)1</b>june-09 accreued income

BSC account--------Dr(account receivable)
Contract Income----Cr(june accrual)

at the time of receive
Bank---------Dr
WHT----------Dr
BSC account--Cr(account receivable)

<b>Option)2</b>

BSC account--------Dr(account receivable)
WHT----------------Dr
Contract Income----Cr(june accrual)

at the time of receive

Bank---------Dr
BSC account--Cr(account receivable)

Which enteries are correct from both cases?