Tax liability due to interest can be adjusted by creating a journal for penalty payable.
To record journal entry to account for penalty payable
1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal.
2. Click J: Stat Adjustment.
3. Debit an expense ledger created under Indirect Expenses, with option Is VAT/CST Applicable? set to Not Applicable.
4. Credit the ledger created under Current Liabilities. The completed screen appears as shown below:
5. Press Enter to save.