Any assessee (except an eligible assessee in respect of an eligible business referred to in section 44AD or 44ADA) must pay up to 75 percent of advance tax payable:

Correct option is C

Advance tax in India needs to be paid in installments by taxpayers (except those opting for presumptive taxation under Section 44AD or 44ADA, who have a single due date of March 15).
For regular taxpayers, the due dates and the minimum percentage of advance tax payable are as follows: 
· On or before June 15: 15% of the total tax liability
· On or before September 15: 45% of the total tax liability (less tax already paid)
· On or before December 15: 75% of the total tax liability (less tax already paid)
· On or before March 15: 100% of the total tax liability (less tax already paid) 
Therefore, to pay up to 75% of the advance tax payable, it must be paid on or before December 15 of the previous year. 
The final answer is on or before December 15 of the previous year
.