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Payment of first instalment of advance tax up to 15% of the total tax due for the full year (for corporate only not for individuals)
Annual return of income for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner (of a firm whose accounts are required to be audited) or (d) an assessee who is required to furnish a report under section 92Eā.
Payment of 1 st instalment of advance tax up to 30% by Individuals, and 2 nd instalment of advance tax up to 45% by Company.
Annual return of income if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner (of a firm whose accounts are required to be audited).
TReturn of Income by Companies and other assessees required to furnish audit report u/s 92E.
Payment of second instalment of advance tax up to 60% by individuals, and third instalment of advance tax up to 75% by companies.
Payment of final instalment of advance tax up to 100% for Individuals and corporate assesses.