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Provision for income tax

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(Querist)
03 August 2019 Sir,

what entry should be in tally for provision of income tax in proprietor firm
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CMA ALKESH PATEL

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CMA ALKESH PATEL (Expert)
03 August 2019 INCOME TAX EXP A/C DR, (INDIRECT EXP.)
TO PROVISION FOR INCOME TAX ....A/C CR. (CURRENT LIABILITIES)
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Amandeep Singh

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Amandeep Singh (Querist)
03 August 2019 Sir,
Can we debit to Capital account instead of direct exp.
Please advise




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