As per Deptt In Our View

Description Amount (Rs) Amount (Rs)

Total Tax Payable 8,205,292 8,205,292

90% of Tax Payable 7,384,763 7,384,763

Less :- Tax Paid (Advance / Withholding Tax) (4,082,524) (4,082,524)

Balance Tax Liable to default surcharge 3,302,239 3,302,239

12% Default Surcharge w.e.f (1 April 2019 to 31 Dec 2019) 275 298,559 176 191,077

Date of Filing of Return (23 Dec 2019)

Months No of Days No of Days

April 30 -
May 31 -
June 30 -
July 31 31
August 31 31
September 30 30
October 31 31
November 30 30
December 31 23
Total No of Days for Default Surcharge 275 176