Tax payee is responsible to to pay Advance Tax except in case of Salaried employees the TAX on salry to be deducted and to be paid by employer.
So in case of Propritorship,Partneship and Companies the respective assess is responsible for paying Advance Tax within the due dates in a financial year when tax payable for that year is Rs. 10000 or more.
i.e. if in a year tax payable is below 10000 u need to bother about advance tax.
If not paid or less paid then interest is payable under section 234B and 234 C, in short.
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