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ash flow statements (AS 3) - TDS certificates received

This query is : Resolved 
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(Querist)
05 August 2008 Sir,

"Indirect Method" presentation of CFS.In cash flow statement " Direct taxes paid during the yr" should be disclosed.

1)Will the TDS Certificates received by the company disclosed as " Direct Taxes paid" in the Cash flow statement?
Plz tell me where it forms part of, in a Cash Flow Statement.

2) Can it (TDS certificates) be construed as Cash flows
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CA RAMESH KUMAR AHUJA

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CA RAMESH KUMAR AHUJA (Expert)
05 August 2008 Yes, it is an outflow for Taxes Paid.
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