doubt in funds flow statement

these items mentioned by you r special category items. they come with adjustment. 

ya income tax aujustments as u told are though current assets and current liabilities items but frm d calculation of working capital changes,it is excluded from d list of CA & CL.Also one of d reason is it is an extraordinary item needs additional adjustment & special treatment hence separately disclosed for the convenience of stakeholders and as per AS -3.

thanks kimaya and rima