Payment of self assessment tax and interest u/s 234B & C

You can do either way, total amount should be equal to your net tax liability as per ITR.

Usually, total amount is filled in basic column, which is accepted by TIN without any problem.

Tell me first in your example, what is total cash receipt including banking channel & cash? Cash you say 90K.

Similarly what are your total expenditures by bank & cash?  Cash exp you said, 180K... 

So, bank receipts & bank expenditures are to be assumed..

You are missing banking transactions for payments.. 

Hope you mean 55K as receipts through bank...

Secondly cash payments are 1.80 L or 5 lakhs?

Don't mix expense & receipts here, you are confused in it only...

Cash expense percentage is cash expense upon total expenses (cash+ bank) * 100 

Similarly receipts....... 

Here cash expense 1.80K

Bank expense         0.50 K

So, total expense   2.30K

So, cash expense upon total expense *100 === 1.80 / 2.30   ** 100  ==== 78.26%

In other words cash expenditures are 78.26 % of total expenses.

Similarly calculate cash receipts independently...

To conclude....

If cash receipts are 15 lakhs, & banking receipts are 3 crs.

Total receipts will be 3.15 Crs.

Here cash receipts are [0.15  upon 3.15]  into 100 = 4.7519 % which is below 5 %. of total receipts...

& similarly if cash payments are also less than 5% of total payments....

than as per sec. 44AB(a) of IT act, tax audit limit being 10 crs, the books are not auditable.

Sec. 44AB(a) specifies the limit upto 10 Crs. only if both payments & receipts are below 5%.

If any or both are above 5 % the limit reduces to 1 Cr.

In above case when total turnover is  around 3.15 Crs. & if cash expenses are above 5%, than tax audit will apply.

Sec. 44AB(a) specifies the limit upto 10 Crs. only if both payments & receipts are below 5%.

If any or both are above 5 % the limit reduces to 1 Cr.

In above case when total turnover is  around 3.15 Crs. & if cash expenses are above 5%, than tax audit will apply.