provision for taxation

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seema wadhwa (Querist)
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04 May 2011 in 2010 my client(pvt. ltd company) paid tax on Rs. 220000 but there was provision in balancesheet of Rs. 218000. the difference of Rs. 2000 due to disallowed of donation. and now i am preparing balancesheet of march 2011 and i donot know how i adjust Rs. 2000 whether it should be adjusted in march 2010 because we could not adjust in march 2010 how will we adjust it march 2011 please tell me about it by giving example or please show entry of this (Rs 2000)amount

CA Navin Jain

CA Navin Jain (Expert)
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04 May 2011 when you make the provision for tax for the year ended 2011 below the line of profit and loos account .

profit and loss account
lees- provision for tax current year
less;- provision for tax earlier year