234b and 234c

https://www.caclubindia.com/articles/interest-u-s-234a-234b-and-234c-15276.asp

23b is for default of advance tax payment and 234 c is for deferement of advance tax payment

Dear Abhay visit the link i posted in previous reply you will find the detailed explanation with examples

hope it will help

234A Inteest Is Late Filing of return

234B Intest is Delay of Advance Tax (Caluclated form  ending of FY to Upto the date of return filed);

234C Interst Is Delay in advancetax Installment (Caluclated differnce amount what he/ she paid,  what acutal he/ she payable on that date)