Earlier year Tax Expenses

It Should Be Separately Show As " Tax on Self Assessment" Below The Line

Thanks Ayush

Can you please tell me under which AS it is specified?

There are No Such Specific AS For This.

But U May Refer AS-22 Accounting For Tax.In That Same Concept is There if It Is Paid For earlier Years.

The Above Accounting is Based on GAAP in India.

Thanks Ayush