<s>[INST] If a person adopts the presumptive taxation scheme of section 44AE, then is he liable to pay advance tax in respect of income from business covered under section 44AE? [/INST] ​There is no concession as regards payment of advance tax in case of a person who is adopting the presumptive taxation scheme of s​ection 44AE and, hence, he will be liable to pay advance tax even if he adopts the presumptive taxation scheme of section 44AE​​. ​ </s>