Unprovisioned expenditure.. tax audit impact

Jayanta Bandyopadhyay (217 Points)

30 November 2023  

Some Plant AC maintenance charges for previous year  was not provisioned.. it is taking place in current year. How to deal with prior period unprovisioned expenditure? What about tax audit impact? Is it AS 4 , Cl 44 of Form 3 CD. 


Please advise