Advance tax in cash flow statement

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Advance tax payments come under which category in cash flow statement

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Operating only
because as the tax paid by business from revenue from operations

Are there any circumstances where tax payments are specially identified to be investing or finance cash flows..  

Originally posted by : ACCOUNTANT
Are there any circumstances where tax payments are specially identified to be investing or finance cash flows..  

 

e.g. Capital gain on sale of investments, DDT on dividend distribution.


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