amount shown as paid or debited in 26AS  with reference to section 206CQ is not in the nature of income but a kind of the payment that buyer is liable to pay for foreign remittance & shall be considered as sale for one & purchase for others which attracts TCS only if amount paid or payable by buyers is 7 lakh or more. So if  there is no either TCS collected or deposited in 26AS means amount shown as paid or debited for buyer  shall not be taken as income for filing the income tax return.

lulu forexprivate limited have deducted 40636 on the transaction of 812719 shownin 26as part b collection of tds at sourance can i clain refund where this amount of 812719 is to be shown in itr

The total payment made to Lulu Forexprivate Limited amounting to R. 8,12,719/- is not an income, but it is a capital outflow for which the department would inquire for the sources from which the payment is made and if the sources are not satisfactorily explained then it becomes evident for them to include the same in your income U/s. 69C unexplained expenditure / payments and to tax U/s. 115BBE, If the sources are available then you can claim the TCS paid amount of Rs. 40,636/- from out of the tax payable by you from you regular income.

tHE AMOUNT SHOWN UDER THIS SECTION IS ABOUT PAYMENT TO VENDOR OUTSIDE INDIA SAY GOOGLE AMAZON ETC

Section 206 CQ is Expenses details done in foreign currency, it generally happened when you do online payment through any app. Sonyliv, Amazon prime or Netflix Recharge or any game app payment.

Yeah bcz it's an TCS on amount spent not on income 

Code descripttion as per Form 26AS: 206CQ - Collection at source on remittance under LRS for purpose other than for purchase of overseas tour package or for educational loan taken from financial institution

206CQ Collection at source on remittance under LRS for purpose other than for purchase of overseas tour package or for educational loan taken from financial institution

THEN WHY IS IT MENTIONED IN 26AS ?

In my form 26AS an amount of ₹.4899/ is shown as paid to me on 17th July 2021. Under section 206CQ. No TCS. Should I add this amount to my total income from other sources?

Are you CA, Please update yourself...

Last year I renewed my Microsoft Office 365 by paying ₹.4899/= This teansaction is shown in my 26 under section 206 CQ. This became clear to me when I accessed Annual Information Statement from AIS portal . 

About Section 206CQ - https://www.caclubindia.com/articles/section-206cq-47556.asp