Q 431 . Why we will not deduct Tax from cash generated from operation?

in the above case tax will not be deducted because it is one year statement 
we have already treated it in calculating profit before tax

Then why in this question we have deducted tax at the end to calculate cash flow from operating activity?

In Q 432

i have checked in ts gerewal 
tax should be deducted from operations
srry for misguiding u

So, in Q 431 .What will be done?

We only deduct previous year tax as it is paid in this financial year only. This year tax is made out of profit hence added to surplus to find net profit before tax and extraordinary items. Since this year tax is not paid this year hence not deducted.