Income tax

Book profit is calculated as under :

1. Find out net profit as per profit & loss a/c

2. make adjustment as provided by sections 28 to 44AD

3. Add remuneration to partners if debited to profit & loss a/c 

As per section 40(a)(ii) Any sum paid on account of income tax is not deductible.

As per section 43 B unpaid statutory liability allowed on payment basis only.

If u are talking about Income tax provision it is not allowed.

If u are talking about other taxes it can be deducted if paid subsequently.

CA Sanjay Singhal