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Querist : Anonymous

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Querist : Anonymous (Querist)
19 February 2010 how long can we carry forward the provisions made in the accounts if not utilized during the year
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CA Chitresh Gupta

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CA Chitresh Gupta (Expert)
19 February 2010 AT EACH BALANCE SHEET DATE, YOU NEED TO RE-EVALUATE/ CHECK, HOW MUCH PROVISION IS REQUIRED. IN CASE PROVISION IS NO LONGER REQUIRED TO SETTLE A GIVEN LIABLITY IT MAY BE WRITTEN BACK OR IF ADDITIONAL PROVISION IS REQUIRED IT MAY BE CREATED/ PROVIDED.

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