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Advance Tax Calculator

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Instalment Schedule
Due DateInstalment%AmountCumulative
Jun 151st Instalment15%₹60,000₹60,000
Sep 152nd Instalment45%₹1,20,000₹1,80,000
Dec 153rd Instalment75%₹1,20,000₹3,00,000
Mar 154th Instalment100%₹1,00,000₹4,00,000
Section 234C InterestTotal: ₹20,200
InstalmentShortfallMonthsInterest
Jun 15 (15%)₹60,0003₹1,800
Sep 15 (45%)₹1,80,0003₹5,400
Dec 15 (75%)₹3,00,0003₹9,000
Mar 15 (100%)₹4,00,0001₹4,000

Alert: Significant advance tax shortfall

234C interest has reached ₹20,200. Pay immediately using Challan 280 to prevent further accumulation.

•Use Challan 280 on incometax.gov.in to pay advance tax online immediately

•Capital gains can be paid in the quarter they arise — no need to estimate upfront

•234B interest (1% per month) also applies if 90%+ of tax is not paid by Mar 31

•File ITR on time to avoid additional late fee of ₹5,000 u/s 234F

Net Tax Liability

₹4,00,000

234C Interest: ₹20,200

Total Tax₹5,00,000
TDS Deducted−₹1,00,000
Advance Tax Paid−₹0
Instalments4
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Learn more about Advance Tax

What is Advance Tax?

Advance tax is the income tax paid in instalments during the financial year instead of a lump sum at the end. If your total tax liability (after TDS) exceeds ₹10,000 in a financial year, you are required to pay advance tax.

Due Dates for FY 2025-26

Normal taxpayers must pay in 4 quarterly instalments: 15% by Jun 15, 45% by Sep 15, 75% by Dec 15, and 100% by Mar 15.

Presumptive taxpayers (Section 44AD/44ADA) get a single deadline: 100% by March 15.

Section 234C — Interest on Deferment

If you miss or underpay any instalment, the Income Tax Department charges 1% simple interest per month on the shortfall amount. This is calculated from the due date of the instalment to the date of actual payment (or next instalment date).

Who is Exempt?

01Net tax ≤ ₹10,000. If your total tax after TDS is ₹10,000 or less, no advance tax is needed (Section 208).
02Senior citizens (60+). Residents aged 60+ with no business/profession income are fully exempt (Section 207).
03Capital gains. Since capital gains are unpredictable, they can be paid in the quarter they arise — no advance estimation needed.

How to Pay

Pay online using Challan 280on the Income Tax e-filing portal. Select "Advance Tax (100)" as the type of payment. Keep the BSR code and challan serial number for ITR filing.

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Set quarterly reminders for Jun 15, Sep 15, Dec 15, and Mar 15 — missing even one deadline triggers 234C interest.

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