Doubt on 234b and 234c

CA Vanamala Phani Kumar (Proprietor of M/s Vanamala and Co)   (969 Points)

22 August 2012  

We are knowing that 234B and 234C are calculated for failure of payment  or non payment of 90% of assessed Tax as advance tax.

If Assessed Tax exceed Rs.10,000 during year

 

My doubt is Assessed tax means Tax liability of Assessee Before TDS or After TDS.???????????

 

Please clarity with exemples if possible.