Effect of change in tax rate

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 September 2017 Hello,

Supposing i have an unpaid bonus worth Rs. 100 for FY 2016-2017 and while filing return for FY 2016-2017, have disallowed it and paid the required tax i.e. 30 (excl. surcharge & cess).
In the Next year i.e. F.Y. 2017-18 have paid unpaid bonus of F.Y. 2016-2017 Rs. 100.
Consequently, have paid tax worth Rs. 30 on unpaid bonus FY 2016-17 and benefit reaped worth 25 only; since tax rate for FY 2017-2018 is 25% and not 30%.
Is there a way out to mitigate or save the tax loss of Rs. 5

Would really appreciate all your answers!!
Cheers :)