Tds accounting treatment

I have a confusion in accounting treatment of FD,so plz guide me.
problem is
Eg. F.D=200000
Interest at end of the year=20000
TDS=2000

Then what will be the exact accounting treatment
1=in p&l = 20000 or 18000
2=in b/s = 200000+(20000 or 18000 )
if 18000 then where to show TDS amount of rs 2000

And

if i file my return to take credit of 2000 then how TDS appear in Books of accounts
like if it shown as current assets the why it is shown as current assets coz we have already taken the credit .

plz guide me
thank you in advance