Provisin for income tax

This query is : Resolved 

26 June 2013 While preparing accounts of F.Y. 2011-12 i made short provision of income tax of Rs.1250.
So my question is can i adjust the shortage amount from opening balance of reserves or i have to show it as prior period item in F.Y.2012-13


please reply

26 June 2013 adj with reserve amount balanc b/f


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