Income tax payment and journal entry ?

For Advance tax:

Advance tax a/c             Dr 

To Bank A/c 

For TDS:

TDS a/c                 Dr 

To XYZ a/c 

For Provision:  

P & L A/c                Dr

To Provision for tax a/c

For tax payment:

Provision for tax a/c          Dr

To TDS a/c

To Advance tax a/c

Please tell me the entry/treatment where tax paid exceeds provision for tax(income tax obviously) and vice versa.

Drawing a/c Dr to cash a/c

Because...here Owner of the Company will pay tax and he withdrawal cash from business so.. from the rules of accounting if owner received from business i.e Drawing

Cash :- Goes out (Real account) :- Cr

Drawing:- Reciver(Personal a/c):-Dr

if i have tds 20-21 is 12500, income tax payable is 15000, 2500 payment by bank, how to entry this amount, on journal

Hello Sir, 

What is the entry for TDS refund, if my Refund amount is more than tax liability for that FY, in case of private limited company, like we adjusted tax payment to capital account in case of proprietership ???

Financial Year 2021-22, 

TDS Amount is 15000,

Tax payable for that year, after finalisation is 10000,

Received refund after return filed is 5000,

Entry for 10000 in books for FY 2022-23, where TDS receivable showing 15000, but received 5000 in FY 22-23.

Why it is debited to p&l again since we already created provision