journal entry for addition tax paid for last year assessment

I think this should be the current year expense..

if income tax paid is not allowed as expense so it should be charged to owner's equity however interest part can be booked as expense.

Thanks, but what would be the journal entry for these kind of payments?

The entry will be...

Provision for Tax (L.Y.) A/c ...........Dr.                                       xxx

Profit & Loss (for excess tax liab.) A/c ............................Dr    xxx

              To Advance Tax Paid/TDS A/c (if any)                                            xxx

              To Cash/Bank A/c                                                                             xxx

(Cash or Bank A/c shall credited with the amount of excess tax paid pertaining to last year.)