If the Provision for Income Tax for 2013 Is Rs

Multiple Choice

If the provision for income tax for 2013 is Rs.30,000 and for 2014 is Rs.40,000. and income tax of Rs.25,000 is paid during the year 2014 in respect of year 2013, the amount of to be debited to the Profit and Loss Adjustment Account as "Provision for Income Tax" to find out "Funds from Operation" will be

A) Rs.35,000
B) Rs.45,000
C) Rs.15,000
D) Rs.25,000