Accounting entries and income tax effect of tds

suppose, Mr A is tenant and he provides rent to Mr B , the owner of property....rent is 80000 @ 10% tds

in the books of Mr A ( deductor)
rent exp Dr 80000
to bank 72000
to tds payable 8000

in the books of Mr B( Deductee)
bank ac Dr 72000
tds receivable Dr 8000
to rent income 80000

now., Mr B has also proprietor ship business and other incomes

and total tax is 20000
then in return of Mr B

total tax 20000
- tds 8000
= tax payable 12000

here , tds means tds receivable but how it can be called refund??

actually, Mr B does not receive refund yeah, it's called credit against income tax but Mr B does not receive refund in bank account..

then credit means tds receivable or refund means tds receivable?????

when you pay more tds than it is required to pay is called refund but when you get credit against income tax is called credit not refund

so please , clarify what is tds receivable?? refund or credit????