If you've incurred Tax Collected at Source (TCS) on overseas travel, you can still file your Income Tax Return (ITR) to claim it back, even if your total income falls below the basic exemption limit. The TCS credit will appear in your Form 26AS, and filing an ITR allows you to claim this amount as a refund.
17 July 2025
Hi Sirs My wife stopped filing ITR from FY2021-22 due to no taxable income. While she made a foreign travel last year(Oct 2024) the TCS is credited to her account by the travel partner and visible in 26A. Can she file ITR this year(FY24-25) for claiming the TCS paid? Thanks for your kind help.