Explanation:

Let's break down each statement and calculation for clarity:

- Trade Receivables: Rs 2,50,000

- Existing Provision for discount to debtors: Rs 14,000 (credit balance)

- Discount to debtors (already written-off in year): Rs 4,000

- Additional discount allowed in current year: Rs 20,000

- Provision required at year-end: 10% of Rs (2,50,000 - 20,0000)= Rs 23,000 (provison is not calculated on discount given that is 20,000) 

- Increase needed in provision: Rs 23,000 (required) - Rs 14,000 (existing) = Rs 9,000

- Amount to charge to P&L for this year:

- Total discount allowed = Rs 4,000 (from TB) + Rs 20,000 (additional) = Rs 24,000

- Add: Increase in provision to be made = Rs 9,000

- Total to charge to P&L = Rs 24,000 + Rs 9,000 = Rs 33,000