Advance tax compliance altered to cover presumptive taxpayers and specified incomes after amendment. The amendment to section 234C revises sub section (1) by substituting clause (a) to refer to the assessee in clause (b), and expanding clause (b) to cover assessees declaring profits under the presumptive provisions of sub section (1) of section 44AD or sub section (1) of section 44ADA. The first proviso is amended by reformulating clause (c), inserting a new clause (d) to include income of the nature referred to in sub section (1) of section 115BBDA, and updating the long line cross reference to encompass clause (d).