Disallowance

to the extent i could undrstand 

There will no implication on write off  of TDS assets whenever the same tax liability will be paid it will automatically will be write off with tax paid.

Just look

TAx Liability=======100000

TDS Assets-----75000

TAX Liablity----25000

Tax Paid--100000

When ever u will file the Income Tax Retuern

TDS Assets will be veriifed from 26AS(from Income site website)

and remaining tax liability will be from Tax liability from ur books of accounts.

other hand if u have not made any provision there will not be any effect but for betterment and fair accounting there should be a provison for tax liability on estimation basis.

and further at the time of filling of Income Tax return there will be Penal interest on non payment of Advance Tax under section 234.(for advance tax as well as inetrest of late paymnet of Tax)

U have to wait for Assessmnt order to reverse TDS Asset.....then if any short provision is there, it should be debited to PL......If 25000 tax paid is debited to PL it should be disallowed for tax computation.......

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dear Ashok J

As i know when we computing Tax we taking ...PBT(Profit before Tax) there is no question of disallowance. although as she said no provision is made in yearc2010-11. Just tel what will be effect of non creating of Provision.