Treatmet of remaing balance in TDS legder after getting refund in case of partnership firm

Shubham Patel (student) (81 Points)

01 March 2023  
what is the entry for the balance remain in the tds ledger after receiving refund for the a.y 2022-23.
refund is short of the amount of tds deducted.
for say TDS amt is 24530 and refund is 21458.
what is the treatment of 3072. in case of partnership firm.