Income tax shown as Drawings?

Hello, 

I need clarification as my CA communicates that the income tax that I have paid in AY 19-20 should be shown as a Drawings in the AY 20-21 during balance sheet creation, 

Normally we show the last year's tax as a Legal expense in the Profit & Loss page of this year and like that the last few years the tax has been paid, but this new rule of showing the income tax as a personal drawing seems to be illogical.

Need expert comments on the same.