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TCS refund to Government Entity

This query is : Resolved 

15 May 2023 A State Government Entity i.e. Battalion on Special Armed Forces is running a petroleum outlet. The Hindustan Petroleum Corporation Ltd. (HPCL) has collected income tax (TCS) on sales made by it to Battalion petrol pump.

The petrol pump is owned by a Government Entity is not liable to income Tax and therefore not obliged to file return of income and pay tax on income.

Please advise how can it claim refund of TCS ?

15 May 2023 No TDS/TCS applicable to government entities. Section 196 of income tax.
Ask HPCL to file revised TCS return and refund the TCS.

16 May 2023 THANKS. The HPCL collected Tax at source in the FY 2021-22 and 2022-23.


16 May 2023 TCS return can be revised for those years.
Excess paid TCS can be adjusted in the current year.



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