89. An interior decorator has opted for presumptive taxation scheme under section 44ADA for A.Y. 2021-22. - He is liable to pay advance tax on or before 15.3.2021 (a) (b) (c) He is not liable to advance tax He is liable to pay advance tax in three instalments i.e., on or before 15.9.2020, 15.12.2020 and 15.3.2021 He is liable to pay advance tax in four instalments i.e., on or before 15.6.2020, 15.9.2020, 15.12.2020 and 15.3.2021 (d)