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How to pass journal entry of it refund

This query is : Resolved 

22 June 2013 SIR,

HOW TO PASS JOURNAL ENTRY FOR INCOME TAX REFUND IN CASE OF PARTNERSHIP FIRM

22 June 2013 its depend on how you show refund in balance sheet.

generally

Bank a.c Dr. 100
To Income tax 20XX-XX 100
(being income tax refund)



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