account executive
23 Points
Joined June 2011
I think it sould be added in the book profit.
1). Additions to net profit: Where followings amount (form I to IX) debited to profit & loss account:- Amount of income tax paid or payable and the provision thereof. ( the word “Income Tax” includes CDT u/s 115-O, Interest under income tax act, Education Cess, Income tax and others)