TCS CLAIM, net gross treatment

B RAMA KRISHNA (Assistant Accounts Officer (Retd) in Electricity Department )   (106 Points)

14 October 2020  
U/s 206cl TCS deducted and on remittance the amount transaction available in 26AS.
while TDS Gross minus TDS and net will be credited to bank. reconciliation and claim will be followed with net receipt.
We issue Gross cheque for purchase of car and seller TCS U/a 206cl.
my doubt is how to treat and claim