Tax Assessment - Acquired Entity

All the  assets and liabilities of  a partnership firm was taken over by a company. The partners of the firm have subsequently become the shareholders in the company. The assets taken over by the company included "Advance tax" of Rs. 1 lac paid by the firm. The Income tax department completed the assessment and gave a refund of Rs. 80,000/- only, thereby adjusting Rs. 20,000/-.

Please let me know the accounting entry that needs to be passed in the books of the company for Rs. 20,000/- .

Thanks in advance.