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Overall progress tax can be paid by last installment of advance tax i.e., 15 March of the year, in case of failure to do so, fascination is leviable @ 1% on shortfall According to Part 234C

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(a) combination of all quantities gained together with total received for product sales, turnover or gross receipts in the course of the earlier calendar year, in cash, will not exceed 5 44 cash per cent on the said amount; and

Composed down worth of belongings could be computed like depreciation is and it has often been claimed within the assets

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(b) combination of all payments made such as quantity incurred for expenditure, in cash, in the preceding yr won't exceed 5 per cent with the reported payment,

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Section 44AD – Common books of accounts are for being managed if cash flow exceeds the basic exemption limit and an audit shall be carried out if problems According to provisions of Segment 44AB are fulfilled.

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