Withholding tax entry in receipt

Hi everyone,
Need suggestion in entry of receipt after deduction of Withholding tax.
For example, Actual amount which i would get is 100 rupees, i got 95 rupees after deduction of 5% Withholding tax. How i will make this entry in software to adjust all amount.

The Withholding tax should be included on the invoice
Account for withholding tax on sales invoices | Manager