Single format · FV06-L5-3

Deferred tax working

A single format from the Year-end Formats pack. AS 22, timing differences.

Length
1 page
Blanks to fill
38
Files
Word and PDF
Law stated to
14 September 2026

What it covers

  1. 1Deferred tax workingAS 22, timing differences38 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

COMPUTATION OF DEFERRED TAX

[Entity] · Year ended [31.03.20XX] · Tax rate [____%]

Timing difference

Opening

Originating / (reversing)

Closing

DTA / (DTL) closing

Depreciation — book WDV less tax WDV

[__]

[__]

[__]

[__]

Provision for gratuity and leave encashment

[__]

[__]

[__]

[__]

Provision for doubtful debts

[__]

[__]

[__]

[__]

Disallowance under s.43B

[__]

[__]

[__]

[__]

Disallowance under s.43B(h) — MSME

[__]

[__]

[__]

[__]

Disallowance under s.40(a) — TDS

[__]

[__]

[__]

[__]

Carried forward loss and unabsorbed depreciation

[__]

[__]

[__]

[__]

Net deferred tax asset / (liability)

[__]

[__]

[__]

[__]

Charge / (credit) to the statement of profit and loss for the year

[__]

1 more paragraphs and tables follow in the full format.

More in Accounting & Bookkeeping