This document discusses advance tax payments in India. It explains that advance tax must be paid in installments by individuals and companies on estimated annual income. For individuals, tax is due in 3 installments on June 15, September 15, and December 15. For companies, tax is due in 4 installments on June 15, September 15, December 15, and March 15. The document outlines interest rates for late or missing advance tax payments under sections 234A, 234B, 234C, and 234D of the Indian tax code. It also discusses interest receivable by taxpayers under section 244A if advance taxes paid exceed the due amount.