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Entire advance tax can be paid by previous installment of progress tax i.e., 15 March of a 12 months, in the event of failure to do so, desire is leviable @ 1% on shortfall as per Portion 234C
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Even so, to provide relief to little taxpayers from your tedious work of preserving textbooks of account and receiving them audited, money tax regulation has introduced the principle of presumptive taxation plan.
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Certainly, you may decide both of those Area 44AD and Part 44ADA together, In case you have income from organization together with specified professionals.
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Presumptive taxation plan relieves tiny taxpayers from protecting frequent publications of account and obtain them audited. Threshold limits less than 44AD and 44ADA amplified in Spending budget 2023.