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Excess Tax paid after adjusting ( Provision for taxation)

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(Querist)
26 May 2022 excess tax paid after adjusting ( Provision for taxation ) whether excess income tax paid should be keep under current assets or non current assets.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
26 May 2022 Keep it under current assets tax refundable.
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CA Rashmi Gandhi

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CA Rashmi Gandhi (Expert)
29 May 2022 Either you show it in Capital A/c or as current assets.
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