Meaning of a line

I think it would mean that provision for some act has not been taken into account while arriving at net profit. In other words, net profit would be impacted if such provision is considered.

As I understand, probably a provision for something needs to be made which is not yet made.

For example, let's assume the net profit (before making provision for salary) is Rs.10 lacs and provision to be made for salary is Rs.1 lac. In this case, once provision for salary is made, the net profit would be Rs.9 lacs.