Csr provision under new companies act 2013

As per New Companies Act company has to spend 2% of Average three years profit towards Corporate Social Responsibility(CSR) purpose. if So provision created for CSR so provided to be shown as Expenses in P&L Account or it is Shown as appropriation to P&L Account ?   If it is shown as Expense in P&L wheather it is an allowable deduction under income tax. kindly suggest.

Thanks in advance.