Advance tax instalment schedule revised: general assessees pay in instalments; presumptive taxpayers pay full advance tax by year-end. Amendment revises the advance tax payment mechanism: general assessees must discharge advance tax in four cumulative instalments, each reduced by amounts previously paid, according to prescribed due dates; an eligible assessee under the presumptive business provision must pay the whole advance tax for the financial year in a single payment on or before the final instalment date, and payments made on or before the last day of the year are treated as advance tax for that year.