Provision for tax

And Also Please Help me where in a question both Advance tax payment and provision for tax is given......and the adjustment says that tax paid during the yr is so and so. A cheque of 4000 was recieved along with the assessment order towards refund of income tax paid in excess,by way of advance tax in earlier years...

Plzz.. Help

Provision for tax would be shown in adjusted profit and loss account and it would not be shown in working capital changes unless otherwises stated and refund of tax would be shown in adjusted profit and loss account as miscellaneous incomes. advance tax paid would come under funds from operations.

Thank you !!!