Pls replay its urgent

Please make suggestion for the following

   A.Debtors a/c – Rs.10000

      TDS receivable – Rs.1000

      Professional income – Rs.11000

1a.      DUE

Party a/c                Dr  10000

                 TDS Receivable     Dr  1000

                    To Professional Income    11000

 1b.    1.Party a/c                               Dr. 11000

               To Professional income    11000

           2.TDS Receivable                Dr. 1000

                 To. Party                                        1000

Is the second entry 1B-2  entry was correct ????, The 2nd entry credit Party or Professional income ????

B.M/s. A is  a Proprietary concern its 26AS shown Rs. 12000 as refund (FY 2014-15)

    What is the accounting treatment in  the current year. Journal entry for that

Is any JV should pass ?????. What is the journal entry if it is received ????? Is any difference if the assessee is company????