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of <h1>Senior Citizens Exempt from Advance Tax, Presumptive Taxpayers Must Pay 100% by March 15 Under Sections 44AD/44ADA</h1> A resident senior citizen, defined as an individual aged 60 years or above during the financial year, who does not have any income from business or profession, is exempt from paying advance tax. However, taxpayers who have opted for the presumptive taxation scheme under section 44AD or section 44ADA are required to pay 100% of their advance tax by March 15th.
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