Refund of TCS on sales

A client mistakenly paid £6,144 to the government for TCS on sales, exceeding the £2,001 actually collected. The discussion clarifies that TCS acts as advance tax, and if overpaid, a refund can be claimed after filing an Income Tax Return. Alternatively, for small amounts, it may be more practical to adjust the excess payment against future TCS liabilities rather than formally applying for a refund.