As-22
This query is : Resolved
19 May 2014
how to calculate DTA/DTL in a mnufacturing company.
19 May 2014
Can u elaborate what do u mean by DTA/DTL
19 May 2014
Deffer tax Assets And Deffer Tax liability.
23 May 2014
dTA and DTL depende on the nature of transaction.
it is tax amount of exp. allowed under company act and income tax act.
like depreciation amount under income tax is more than company act depreciation amount resulting income under income tax in lower then company act income
10000 depreciation as income tax
7800 depreciation under comp[any act
10000-7800= 2200 is income lower in income tax act. tax assumed 2200x30%= 660 will be paid by us in future under the company act. its our DTL
pls see AS -22 for detail
it is tax amount of exp. allowed under company act and income tax act.
like depreciation amount under income tax is more than company act depreciation amount resulting income under income tax in lower then company act income
10000 depreciation as income tax
7800 depreciation under comp[any act
10000-7800= 2200 is income lower in income tax act. tax assumed 2200x30%= 660 will be paid by us in future under the company act. its our DTL
pls see AS -22 for detail
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