__________ guides how to account for taxes on income.

AS 22 guides how to account for taxes on income. AS 22, titled "Accounting for Taxes on Income," is an Accounting Standard issued by the Institute of Chartered Accountants of India (ICAI). This standard provides guidance on the recognition, measurement, and disclosure of taxes on income in the financial statements of an entity. It deals with both current and deferred taxes and ensures that income tax accounting is done in a consistent and appropriate manner.