Tax deducted at source appears in the Balance Sheet

Correct answer: C. On the liabilities side under current liabilities

  • A. On the assets side under current assets
  • B. On the assets side under loans and advances
  • C. On the liabilities side under current liabilities
  • D. On the liabilities side under provisionsAccounting & Auditing

Explanation

Tax deducted at source is collected from payees and remains payable to the tax authority until deposited, so it is shown as a current liability. It is not an asset or a provision in this context.

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