provision of income tax

provision of tax means balance payment of tax  which u r going to pay next month

in april so u provided such payment in the month of march 

Yes. I agreed with Mr Samir...

Provision made by payable amounts not on Paided amount....

Can explain in brief plz

as per income tax act all the expense need to 

book in concern year only (expense of 2016-17 from april to march

need to book in that year only )

so if the tax is concern year not paid in that year 

and paid next year u have to show it is still pending

in 31 march that is known as provision 

Yes...
Exactly your correct Mr Samir...
And Simply said which expenses are ended on month end. We ll give the payments to next month. If it's on January we pay it February. But, expenditure account booked on January...
The same way in March end we pay the amount in April... But, expenditure booked on March.... The payable expenditure amount as Provision head...

provision for taxation is a liability which includes the payments which have to be pay in future .
provision is for the amount which is not paid yet , it doesn't include the advance tax paid because it has already been paid .