Taxation on Payment pass through entry

I'm B

A is my friend who sales fruits to C, but due to whatever reasons maybe, I'm credited with Amount of sale by C, then I'll transfer that amount as it is to A

TDS will be booked on name of A, who is actual saler

Here, B is not having connection with sales, he is just accepting payment and transfering it to A (that too also through bank)

So, in this case, will B is liable to pay any tax, under Income Tax ? Is there any legal requirements B have to fullfill?