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Section 44AD(4)

What the Income Tax Act, 1961 reads?
"The provisions of Chapter XVII-C shall not apply to an eligible assessee in so far as they relate to the eligible business."
Our Analysis
Chapter XVII-C deals with provisions relating to Advance Payment of Tax. On plain reading of this subsection, we conclude that eligible assessees are exempt from payment of Advance Tax. The second part of Provision says “in so far as they relate to eligible business” and therefore, advance tax is paid proportionately for the income other than income u/s 44AD.