PDC-Why?

hello gaurav

PDC's are generally collected to ensure payment of money.

in case of non payment u can dishonoured the check and can file case under section 136

there is no entry required to be made in books of accounts for receipt of PDC's. however u can maintain a memorandum book for PDC just know the possession of cheques

hope useful for you

regards!!

Thanks Mr. Goyal

I got it & thanks again for quick & kind reply.