income tax paid

Provision for tax will be debit to net profit and than net profit will transfer to Reserve & Surplus but provision for tax is not an expense.

but i want to know  if tax is paid what will be treatment in the books as per income tax act

At the time of advance tax payment

Advance tax Dr.( loans & advance )

Bank A/c. Cr.

At the time of provision for tax.

Provision for tax Dr. ( Current liability )

Advance Tax