Tds receivable entry

hi

My Rent Income is as under

Rs.200000,  tds Rs. 2000  , I got Rs.198000 through cheque

I have passed enrty

1. Bank a/c dr 198000

   TDS receivable a/c dr.2000 ( under current asset )

to Rent Income Rs.200000

when I received tds cheque  from ITD, I passed

Cash a/c Dr.2100

To TDS receivable a/c Rs.2000

To Interest on I.TAX Refund Rs.100 ( indirect Income)

are the above true ?

further sir

 whether TDS receivable is under capital head or current asset head conisidering Proprietorship Concern