Annual Call Plan,Discount and Allowances

What is annual call plan and time and duty analysis?
What is the difference between discount and allowances?

Cash Discount:

Discount and Allowance are of same meaning.

An incentive or benefit that a seller offers to a buyer, in return for paying a bill (which is due) before the scheduled due date is known as Cash Discount.

Seller usually reduces the amount with a certain percentage, so that bill can be cleared. It also helps in reduce bad debts.

For example if Mr Jameel is the owner of the business and he has to receive amount of Rs 100,000 from Mr Nasir. But Mr Nasir is not able or willing to pay that amount at the scheduled date (due to any reason). Then Mr Jameel gives him an option that Mr Nasir may give Rs 90,000 instead of Rs 100,000 before the scheduled due date and he will clear the outstanding amount against Mr Nasir. This discount of Rs 10,000 is known as cash discount.

I think you want to ask discount pricing,

Discount Pricing Strategy
Businesses use discount pricing to sell low-priced products in bulk. With this strategy, it is important to reduce costs and stay competitive. Large retailers are able to demand ‘price discounts’ from suppliers and make a discount pricing strategy effective.

There are some examples:
• Occasional discounts
• Discounts that reward loyal customers
• Modern trade retailers like ‘Makro’ can ask companies for discount price because they have more negotiating power