1) Present Continuous Tense is used to tell the action which is happening at the time of speaking; as,
- She is playing on the ground.
- Why are you mocking at me?
2) Present Continuous Tense is used to denote the action which may or may not be happening at the moment of speaking; as,
- I am writing a fiction.
- She is working in company.
3) Present Continuous Tense is used to denote the plans taking place in near future; as,
- My mother is taking me to the cinema today.
- Are you attending the physics lecture tomorrow?
In such type of sentences we must mention the time of action to avoid confusion between the meaning in present and future tense.