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Defferd tax

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(Querist)
04 June 2011 i want to know what is Deferred tax reserve and how its treated while making enteries in tally.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
05 June 2011 Deferred tax is the different of tax between the tax on book profit and profit computed as per income tax. this need to be arrived based on the Accounting standard-22
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CA Sumat Singhal

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CA Sumat Singhal (Expert)
07 June 2011 Deferred tax may result into DTA or DTL and accordingly entry is made into tally..
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