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of <h1>Finance Bill 2017: Advance Tax Single Instalment Now Includes Section 44ADA Assessees from April 1, 2017 Onwards.</h1> Clause 73 of the Finance Bill, 2017, amends section 211 of the Income-tax Act concerning advance tax instalments and due dates. Previously, only eligible assessees under section 44AD were required to pay advance tax in a single instalment by March 15 each financial year. The amendment expands this requirement to include assessees declaring profits under section 44ADA, also mandating a single instalment payment by the same date. This change takes effect from April 1, 2017, applying to the assessment year 2017-2018 and onwards.
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