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<h1>Advance tax liability persists for taxpayers adopting the presumptive taxation scheme under section 44AE.</h1> There is no concession regarding payment of advance tax for persons adopting the presumptive taxation regime under section 44AE; such taxpayers remain liable to pay advance tax on income from the business covered by the presumptive scheme, and adoption of the presumptive computation does not remove or modify the obligation to remit advance tax instalments.