Interest for deferment of advance income-tax.

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....such tax; or           (b) paid the tax on or before the dates specified in column (2) of the Table given below which is less than the percentage of the advance income-tax payable specified in column (3) of the said Table, he shall be liable to pay simple interest at the rate of one per cent. per month for the period specified in column (4) of the....

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....    (2) Where a company, which is liable to pay advance income-tax under section 205 has,—       (a) failed to pay such tax; or       (b) paid the tax on or before the dates specified in column (2) of the Table given below which is less than the percentage of the advance income-tax payable specified in column (3) of the said Ta....

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....nbsp; Three months   Seventy-five per cent.   4. 15th March.   One hundred per cent.   One month   One hundred per cent.      (3) The assessee shall not be liable to pay interest under sub-section (1) or subsection (2), as the case may be, on any shortfall in the advance income-tax payable where such shortfall is on ....