Solve please............................!!

Provision for Tax                      Advance tax

2001       65,000                          2001                60,000

2002       72,000                         2002               80,000

Adjustment:-

Tax for the year 2001 was settled at Rs. 40,000

Answer:- Provision for tax 72,000 & Tax Paid Rs. (80,000)

Rebate 20,000

Please solve it in detail.................

Thankyou