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Cash flow statement is something that depicts how cash flowed in that entity......So whenever the aspect of cash is reached in it......it mainly accrues through its operating activities.......i.e, the basic objective with which the entity is initiated......or the one with which it operates.........

Financing and investing activities are though substantial.....dont form part of the main activities or objectives of the entity......similarly tax paid ......mainly apportions to the operating activities which some substantial income to the entity....so it is disclosed seperately at the end of activities.........

hope ur clear.......

Income tax is on the profits or income earned by a business from its regular opeartions. Whereas Finance activity is conducted to budget & structure the capital  of business. Investing activity is done to ensure proper mobilisation of funds & compliance of accounting standards(like retirement of assets). These are supporting activities to operational activity. Income tax is on the income from operational activity & hence an operating expense. Finance activity & Investing activities are not regular but extraordinary

phagun income tax is non operating expense ...............