How much amount of cah in hand can be shown in balance sheet?

There is no such rule. It depends on the type of business and circumstances.

sir,

 one more question sinces from last two year  tds for the salalry has been deducted but still it has not been deposited to the department.so the employer want to deposited the amount now,so what step need to be take avoid the penalties or fine for this delay payment.

please suggest

The TDS on salary has to be deducted and deposited only after the salary has been paid. If the salary was paid in time but TDS deposited late, there is no way to avoid interest. 

Provisions of interest and penalty for late deposition of TDS and late filing of TDS returns have been introduced with a view to discourage such practices which cause undue hardships to the deductees.

Madam,

 It has already since two year that tds has not been deposited it will carrried lots of interest or penalty,moreover who will be the responsible for this penalty employee or employer.

 This is no any way save this interest or penalty.

If a person after deducting  fails to pay the whole or any part of the tax to the credit of the  Central Government  within the prescribed time, he shall be  liable  to pay interest and shall be deemed to be an assessee-in-default in respect of such tax. Such person  shall  be liable to pay simple interest from the date on which such tax was deducted to the date on which such tax is actually paid.

Such interest is mandatory in nature

ok thank you very much .