Last year provision is 180 against which 180 is paid in last year.
This year provision is 200 against which 195 is paid.
If you prepare provision account and advance tax account, you will understand. This method is covered in class.
CA Suraj Lakhotia
Admin
17-Nov-20 19:38
Actually advance tax paid for cy is 15 (195 -180) right? Then why 195 is taken in solution.