Step 1: Identify the reaction type.
The given reaction is Stephen reduction, where a nitrile is reduced to an aldehyde using $SnCl_2$ and dilute HCl.
Step 2: Formation of intermediate A.
The nitrile first forms an iminium salt intermediate.
Step 3: Hydrolysis of intermediate.
On hydrolysis with $H_3O^+$, the iminium salt is converted into an aldehyde.
Step 4: Conclusion.
The final product B formed is an aldehyde, $R{-}CHO$.