Income Tax Refund

If provision for tax not made, entry for refund would be

Bank a/c dr. 

      To Income Tax refund a/c (group this ledger under p&L a/c other incomes)

(being refund of income tax paid...)

If provision made in previous year, even then there would not be any change in entry, as in the year of ,making provision entry would have been,

Income Tax a/c dr (expense) (charge to p&l)

             To Advance Tax paid a/c (if any paid)

             To bank/cash a/c (balance self assmt tax)

So in case of refund entry would be same as mentioned above

Bank a/c dr. 

      To Income Tax refund a/c (group this ledger under p&L a/c other incomes)