In Tax collection reports,you may notice that amount of gross and net tax collection differs. The difference in gross and net collections is due to tax refunds. Income Tax Department will refund the excess tax paid on account of mistake/mis calculation by the tax payers.
Gross Tax Collection refers to total amount recieved on account of tax while, Net Tax Collection refers to the amount remaining after paying refunds (exces of tax paid by the tax payers) to tax payers.