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<h1>Amendment to Section 211: Updated Advance Tax Payment Schedule for Companies and Other Assessees Effective April 1, 1994.</h1> Section 211 of the Income-tax Act was amended by the Finance Act, 1994, effective April 1, 1994. The amendment outlines the payment schedule for advance tax on current income. Companies must pay in four installments: 15% by June 15, 45% by September 15, 75% by December 15, and the full amount by March 15, after adjusting for previous payments. Other assessees pay in three installments: 30% by September 15, 60% by December 15, and the full amount by March 15, similarly adjusted. Payments made by March 31 are considered advance tax for that financial year.