self assessment tax

self assessment tax should be wholly deposited before the end of the previous year, otherwise the assesee has to face the interest and panelties of sec 234 A/B/C. but if the assessee is forced by the some circumstances out of his control, the commissioner the allow him releif. for referrence, read sec. 234 A/B/C. take care somkansal @ yahoo.com

self assessment tax has to be paid before the filing the return of income. moreover he can claim relief u/s 81 for arrers. interest u/s 234 A/B/C will be attracted if the return is not filed and in case of adv. tax pymt. adv. tax is payable only if tax liability is to exceed rs.5000