Tax Treatment (Investment)

You have to show ROI Rs.53400/- as earnings of Mar'22 on accrual basis and show the Investment Value in Balancesheet as Rs.103400/- because you can withdraw after the completion of reqd period...

1) Taxable amount will be 28400 i.e (53400 total value -25000= 50% of invested value)

2)Show in Balance Sheet only investment value of Rs 25000

Reply May differ from person to person in this scenario.

One time investment in mar 2021 in balance sheet -50000
monthly return-is shown as income in income as 4450 this will add up to 53400.If last month interest not received then show it under accrues income. Add to investments.
After completion period you can withdraw. If it's an insurance then after completion of certain period it will be done.
Sec 10

Completely disagree on this matter with you sabyasachi

It is as per schedule VI COMPANIES ACT 2013. SO U DISAGREE WITH COMPANIES ACT.

In my opinion, it is similar to lending amount and recovering the same in the form of emi. so apportion the principal and interest components accordingly and reflect the same in bs and pl account. my view is not based on any accounting standards but purely on rationale thinking