Advance tax

you have adjust advance tax against provision for tax

hi..

when you pay advance tax accounting entry is:-

Advance taxA/C Dr 

  To Bank

At the time of finalisation of account provision for taxation is created by passing following entry :-

P/L A/c Dr

To PFT

Advance tax paid earlier will then be adjusted against this provision by following entry :-

 PFT A/c Dr

To Advance Tax

And if advance tax is excess paid it will stay in BS under the heading Current asset  Loans & Advances .You will get refund of excess payment made.