time limit for setoff of adv tax with prov for tax

Hi jamseed, As such there is no time limit prescribed under any law or accounting principles for setting off  of advance tax against provision...Practically in books it is carried till the completion of assessment...and for years when no assessment is done practically it is carried till the time limit for issue of notice u/s 143(3)gets expired..

There is nothing to prevent from passing the setoff entry before the completion of assessment or the expiry of time limit for issuance of notice,,