Income tax provision in books

It’s debit

Current tax a/c income statement

To Tax Provision a/c liabilities

in nominal account debit reduces value and pbt is reduced by your current tax amount. 

The above two entries are ok, why the third one? 

Nice Your doing ledger entries, while I understood it as final accounts entries. Sry for the confusion 

Ok got it. You debited the current tax liability to create a provision in the first entry. 

Yes. Tax and provision are different ledgers. Direct and indirect: While direct taxes are imposed on income and profits, indirect taxes are levied on goods and services. from this we can understand you need to have tax ledger for relevant taxes.