44ad advance tax liability

1. The only basic condition imposed for payment of advance tax is "if the tax liability exceeds Rs. 10,000". Advance tax liability as per sec 208 will also be applicable to any person who decided to pay tax under presumptive taxation scheme under sec 44AD or sec 44ADA. 
2. In your case since the gross receipts are only Rs. 2.5 lakhs hence there will not even be a tax liability. Hence payment of advance tax does not arise in the given case. 
Please correct me if the above solution has an alternative view.