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of <h1>Presumptive Taxpayers Must Pay Full Advance Tax by March 15 to Avoid Interest Under Sections 234B and 234C</h1> Any person opting for the presumptive taxation scheme under Section 44ADA is required to pay the entire advance tax amount by March 15 of the previous year. Failure to do so results in liability for interest under Sections 234B and 234C. Payments made as advance tax by March 31 will be considered as advance tax for the financial year ending on that day.
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