TDS Receivable Entry if not made Provision

https://www.hostbooks.com/in/blog/tds/tds-entry-in-tally/#:~:text=TDS%20Receivable%20Entry&text=This%20entry%20is%20passed%20when,during%20TDS%20deposit%20or%20refund.

Income tax  provision is required  but any way ,  In the F.Y 23-24 you pass entry as follows.

Income Tax  Exp (22-23) A/c Dr 46000
Income tax refund A/c Dr  9000
To TDS receivable A/c Cr 55000
( Refund after Income tax adjusted )


Refund with interest receipt entry

Bank A/c Dr 9500
To Income tax refund A/c Cr 9000
To Interest on IT refund A/c Cr 500
( Income tax refund with interest)

Income tax payable is not actually payable ( I had made necessary corrections in the first entry )  , You Can use A/c Income Tax Expenses A/c ( 22-23) same is adjusted against TDS receivable , which was carried forward from last year and balance is your refund  . you Can show Income tax expense( F.Y 22-23 ) under Indirect expenses in P&L of F.Y 23-24 .