Filing of ITR by legal representative

Ohhh, but from name I think she is female.

Possibility is there

Definately...

I have the concept of accruals .Let me explain it
1. while financial closing that is in March 2022. I have taken accruals of some expenses which are not yet paid till March. Those reflects in BALANCE SHEET UNDER CURRENT LIABILITIES AND PROVISIONS.
2. INCOME ACCRUALS
THESE CAN BE CONSIDERED ONLY WHEN THERE IS A SALE ORDER WITHIN THE BALANCE SHEET DATE I.E. 31ST MAR 2022 , THE CONSIGNMENTS ARE YET TO BE DESPATCHED.IN THESE CASE SALE CAN BE BOOKED.
IN THESE CASES WE CAN FOLLOW THE CONCEPT OF REVENUE RECOGNITION AS DETAILED IN ACCOUNTING STANDARDS.

@ Sabyasachi ,

Are you male or female?