Amendment to Section 206C TCS - Why Two G/L Accounts are required?

Hello Experts,

As per Notes 2898812 - Amendment to Section 206C TCS - Updates. In India W.E.F 01.10.2020

It is mentioned that Two G/Ls to be used for TCS postings.

Can you please help us to need of 2 G/L accounts?

Thanks and Regards

Dheerendra Jain