| |
In the
case of a corporate
assessee |
In the
case of a non-corporate
assessee |
On or before June 15 of the
previous year |
Up to 15 % of advance tax
payable |
---------- |
On or before September 15
of the previous year |
Up to 45 % advance tax payable |
Up to 30 % advance tax payable |
On or before December 15
of the previous year |
Up to 75 % advance tax payable |
Up to 60 % advance tax payable |
On or before March 15 of
the previous year |
Up to 100 % advance tax payable |
Up to 100 % of advance tax
payable |