Wrong entry in audited balance sheet last year

Kanhu (ACCOUNTS MANAGER) (35 Points)

22 September 2011  

Dear Sir,

Kindly suggest me for My Question

 

i have wrongly entered the amount of income tax in balance sheet last year for 2010-2011 FA in the balance sheet, where as it is wrong because MAT is applicable for the same. & also return was submitted as MAT applicable.

How can rectify the last year balance sheet so that My MAT credit will be created & the amount of Income tax will be debited from reserve & surplus.

 

Kindly suggest me so that i can fill my entries for the year 2011-2012 financial year