Does provision for doubtful debts

does provision for doubtful debts taxable ??
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Quick Summary
This discussion clarifies whether provisions for doubtful debts are subject to tax. The consensus is that while the provision itself isn't taxed, it acts as an expense that reduces taxable profit, thereby offering a tax deduction. The key distinction is that only income is taxed, not expenses.

Provision will be considered as an exp & it reduces the tax.Only incomes taxable and not expenses
I am asking about tax deduction !

You already got the tax duduction because pbt being reduced. 

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