TCS not deposited by Foreign Tour Operator

Foreign Tour operator collected amounts from our group of around 30 people as TCS, but even after the tour completion, the Tour Operator has not deposited TCS and we are unable to see the credit in 26AS. What is the legal recourse available to us?

Hi @vivshan,

The tax collected at sources gets reflected in Form 26AS after the deductee files the TCS return (which is filed quarterly). It usually takes 7-10 days after a return is filed and you can collect the TCS certificate (form 27D) from your foreign tour operator.

Hope it helps.

Thanks @Muskan_Balar for your inputs. The issue is - there is nothing reflecting in 26AS, presumably because the tour operator has not deposited the TCS. What is the recourse available to me in such a case?

Thanks in advance.

Hi @vivshan,

The liability of depositing TCS is monthly but the return is filed quarterly in the month of July, October, January, and May. TCS will get reflected in 26AS only after the return is filed by the tour operator.
You can ask for Form 27D which is a certificate that your TCS is collected and deposited.

If the Tour Operator doesn’t provide you with the same you can ask for your money back from the tour operator.

Hope it helps.