Advance tax on fringe benefits requires scheduled instalment payments with monthly interest on any shortfall and assessment linked interest. Assessees liable under the fringe benefits regime must self-pay advance tax on current fringe benefits according to class specific instalment schedules: companies by four instalments and other assessees by three instalments, with progressive minimum proportions due by each instalment date and the balance by the final due date. Shortfalls attract simple monthly interest computed on the amount by which each instalment is deficient; additional interest applies from the start of the next financial year until assessment where advance tax paid is below the statutory threshold of assessed tax under the relevant assessment provisions.