234a is for not submitting return within due date
234b interest for default in payment of advance tax( non payment or short payment)
234c is for deferment of advance of advance tax (certain exemtion are available for company and for capital gains)
for more explanation plz ask ur seniors in ur offc.they will help you
Teeming and ladding
This is the method by which the deficiencies of cash are concealed for sometime. When cash is received from some debtor, it is not recorded in the cash books and is misappropriate. Later on, when cash is received from any other debtor, his account is not credited but the account of the first debtor is credited and cash is debited, again later on, when cash is received from their debtor, his account is not credited but that of the second debtor in credited and cash is debited.
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