How to book the commission paid in cash / Bank transfer to a person outside of company

How to book the commission paid in cash / Bank transfer to a person outside of company

Hi

Can somebody help me on how to book the commission in Zoho books which is paid to an individual (not an employee) through cash / bank transfer.  And how much TDS will be applicable on commission paid.

We have few individual working with us on commission basis. They are not registered, kind of freelancer.