Advance tax instalment schedule requires staged payments by prescribed due dates, with single-payment rule for certain declarants.

Assessees liable to pay advance tax must remit tax on current income through a staggered instalment timetable that increases cumulative payments at successive prescribed due dates, with a designated class of declarants required to pay the entire advance tax as a single payment on the final due date; any payment made on or before the last day of the financial year is treated as advance tax for that year.

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