The four standard advance-tax instalment dates, with the shortfall (due minus paid) computed for each — the audit-file working paper that documents the conclusion. For the actual 234B/234C interest computation, use the dedicated calculator.
Assessee: ___ · PAN: ___ · Previous year ended: ___ · Assessment Year: ___
This working paper tracks instalment shortfalls only — it does not compute the Section 234B (shortfall in advance tax overall, tested at year-end against 90% of assessed tax) or Section 234C (instalment-wise shortfall interest, 1%/month for 3 months per instalment, 1 month for the March instalment) interest amounts themselves. Use the site's dedicated Advance Tax & 234B/234C Calculator for that computation, referencing the shortfall figures above as inputs.
Note: an assessee opting for presumptive taxation under Section 44AD/44ADA is required to pay the entire advance tax in a single instalment on or before 15 March — the four-instalment schedule above does not apply to that case.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
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