Bad Debts Provision

WHAT DO YOU MEAN BY LIMITS?

Show? what does that mean? you should disclose your actual baddebts. I am not able to understand what does this question actually mean?

I think you are asking about the amount of provision for bad debts an entity can make.

There is no limit. It is just an estimate based on past data.

However, the entity cannot claim it as deductible expense under income tax.