This query is for AY2017-18 My mom is a senior citizen who has income ONLY from 'Family Pension' and 'FD Interest'. The total income (chargeable under 'Income from other sources') for the current FY2016-17 would come around 16lkh. I understand that as per Section-207 of income tax act, senior citizen are not liable to pay advance tax. And they need to pay only self assessment tax before filing return. (Ref: http://www.charteredclub.com/6-tax-benefits-for-senior-citizens/) My query is To avoid the burden of paying tax at the last month (March 2017), my mom like to pay tax in installments rather than as one time bulk amount. If so shall i pay those installments as 'Advance tax' or 'Self assessment tax'? Planning to pay tax as 4 or 5 installments this year.