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of <h1>Presumptive taxpayers under Section 44AD must pay full advance tax by March 15 to avoid interest under Sections 234B & 234C.</h1> Any person opting for the presumptive taxation scheme under section 44AD must pay the entire advance tax by March 15 of the previous year. Failure to do so results in liability for interest under sections 234B and 234C. Payments made by March 31 are also considered as advance tax for that financial year.
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