[ISC] Q. 7 Cash Flow Statement Solution TS Grewal Class 12 (2026-27)

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Solution of Question number 7 of the Cash Flow Statement of TS Grewal Book 2026-27 session ISC Board?

From the following information, calculate Net Profit before Tax:

Particulars31st March,
2026 (₹)
31st March,
2025 (₹)
Surplus, i.e., Balance in Statement of Profit & Loss3,36,0001,00,000
General Reserve1,50,00050,000

Note: Proposed Dividend for the years ended 31st March, 2025 and 2026 are ₹ 72,000 and ₹ 80,000 respectively.

Additional Information:

(i) Interim Dividend paid during the year : ₹ 90,000.

(ii) Provision for Tax made during the year : ₹ 1,50,000.

Solution:-

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