<s>[INST] What is the due date for payment of advance tax if the assessee has opted presumptive taxation scheme under Sections 44AD or 44ADA? [/INST] ​​An assessee, who has opted presumptive taxation scheme of Section 44AD or Section 44ADA, can pay the whole amount of his advance tax liability on or before March 15th of the previous year. Thus he can pay the 100% of advance tax in a single instalment on or before March 15th of the previous year.​​ </s>