Advance tax deposit procedure allows quarterly return filers to make partial electronic cash ledger deposits early in the quarter. Specified registered persons opting for quarterly returns may, in the first or second month of a quarter, follow a special procedure by depositing into the electronic cash ledger an amount equivalent to thirty five per cent of the tax liability as determined from the preceding quarter's return (or last month of the immediately preceding quarter for monthly filers). No deposit is required where balances in the electronic cash ledger or electronic credit ledger are adequate for the month(s) liability or where there is nil liability, and the procedure is available only to persons who furnished the return for a complete preceding tax period.