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Deferred tax

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Querist : Anonymous (Querist)

19 July 2012 what is meant by deferred tax?and related points regarding this in different areas

CA. Sunil Kumar

CA. Sunil Kumar (Expert)
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19 July 2012 The income as per Books and as calculated for Income tax may not be same.
The difference b/w these are of two type
Timing difference - Exp / Income allowed today but disallowed later.

Permanent difference - Exp disallowed today never be allowed.

Timing difference is consider for calculating DTA/DTL

Disallowed today and Allowed later will creat DTA.

Allowed today but disallowed later will Create DTL

Calculation of DTL = Amt allowed today*Tax rate of future

Calculation of DTA = Amt disallowed today*Tax rat for future.

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