Point No. 1
It is the contribution to Nation Building.
Point No. 2
Saving of Money.
Money could be saved by avoiding the Interest U/s 234B and 234C
Point No. 3
Helping in taking the right action at right time.
While calculating advance tax, we identify the tax liability for the year, and the year is not yet closed. So we can take the necessary measures to reduce the tax liability legitimately. Money could be invested in the tax-saving schemes approved by the Govt.
Point No. 4
Helps in identifying the issues and ambiguity in the Financials of the Organization.
So, if we summarise all this, Advance tax is really helpful in Nation Building as well as Money Saving.