When shall interest under Section 234C be charged if the assessee has opted presumptive taxation scheme of Sections 44AD or 44ADA?
​​If the assessee has opted for the presumptive taxation scheme of Section 44AD or Section 44ADA, the interest under this provision shall be levied if the advance tax paid on or before 15th March of the financial year is less than 100% of the advance tax payable.​