234C calculation

1. There has been a debate whether advance tax u/s 208 will be applicable for a person opting to pay u/s 44AD(presumptive taxation). 
2. As per sec 234C(1)(b), the advance tax will be applicable for the person who has opted for sec 44AD whose tax liability exceeds Rs. 10,000 during the year. However, he need not require to pay advance tax for each quarter unlike in normal provision. If he had opted to pay tax under presumptive taxation u/s 44AD, he is required to pay advance tax on or before 15th of March of the relevant PY. 
3. Interest will be calculated @ 1% for the last quarter alone u/s 234C. Let's say your tax liability comes to Rs. 50,000 and no advance tax was paid on the same, in this case, interest, u/s 234C will be levied @ 1% on Rs. 50,000 for a period of 3 months. 
4. The basic logic behind coming up this 3 months instead of the whole year is if you have opted to pay tax u/s 44AD you need pay advance for each quarter as it will be difficult for the assessee to determine the exact tax liability during the first 3 quarters hence the relaxation. Because interest cannot be levied for the months for which advance tax provision itself is not applicable (first 3 quarters). 
5. An alternative view may also be possible where the department may levy interest for the whole year u/s 234C by citing that, 3 quarters are the only relaxation and that cannot be used for sec 234C interest, hence, interest will be applicable for the whole year. 
6. In a nutshell, interest u/s 234C will be applicable for the person who opted for sec 44AD and interest @ 1% pm should be charged for the last quarter alone (Jan, Feb, Mar). Unless the department gives an explanation on the same. 
Please correct me if the interpretation has an alternative view.