Reviewed by Finin2min Editorial Desk · Last reviewed 11 August 2026
Convert your estimated annual tax liability into cumulative advance-tax instalments, with a separate schedule for eligible presumptive taxpayers.
Plan advance-tax instalments
Payment plan
Advance tax is generally payable when estimated advance-tax liability is ₹10,000 or more.
Net advance-tax liability
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Balance after payments entered
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Due date
Cumulative target
Income-tax Act, 2025 note: Section 208 (advance tax liability) is restructured into Sections 403-408 of the Income-tax Act, 2025 (the underlying 15%/45%/75%/100% instalment structure is unchanged). Section 234B (shortfall interest) is renumbered as Section 424, and Section 234C (instalment deferment interest) as Section 425 — both effective FY 2026-27. Verify against the Gazette text before citing in a filing.
How This Is Calculated
If your net tax liability for the year is ₹10,000 or more, advance tax must be paid in instalments during the year itself rather than only at ITR filing time. The standard schedule requires 15% by 15 June, 45% by 15 September, 75% by 15 December, and 100% by 15 March (all cumulative). Taxpayers under the presumptive taxation scheme (Section 44AD/44ADA) instead pay the full 100% in a single instalment by 15 March.
Frequently Asked Questions
Who needs to pay advance tax?
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Any taxpayer whose estimated tax liability for the year (after TDS/TCS credit) is ₹10,000 or more must pay advance tax in instalments, rather than only settling the full amount when filing the ITR.
What are the advance tax due dates and percentages?
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For regular taxpayers: 15% of the liability by 15 June, 45% (cumulative) by 15 September, 75% (cumulative) by 15 December, and 100% by 15 March. Taxpayers opting for presumptive taxation under Section 44AD/44ADA pay their entire liability in one instalment by 15 March.
What happens if I miss an advance tax instalment?
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Missing or underpaying an instalment attracts interest under Sections 234B and 234C — 234C for shortfall in individual instalments, and 234B for shortfall in total advance tax paid by end of the financial year. See the dedicated Advance Tax Interest Calculator for the exact interest computation.
Source and review trail
Use the current official instrument, portal or regulator publication before acting.
Scope: Computes the quarterly advance tax instalments due under Section 211, given estimated annual tax liability.
Calculation logic
Estimate total tax liability for the year from income and deductions entered.
Apply the statutory instalment percentages: 15% of tax liability by 15 June, 45% (cumulative) by 15 September, 75% (cumulative) by 15 December, and 100% by 15 March.
Show each quarter's instalment amount and cumulative-vs-due comparison, so shortfalls can be identified before the next due date.
Inputs and assumptions
Assumes the taxpayer is not opting for presumptive taxation under Sections 44AD/44ADA, which have a different single-instalment (15 March) advance tax rule — the calculator flags this exception where selected.
Estimated annual income and deductions are as entered; actual liability may differ if income changes during the year, requiring an updated estimate for later instalments.
Exclusions and edge cases
Does not itself compute interest for shortfall — use the dedicated Advance Tax Interest (234B/234C) calculator for that.
Senior citizens without business income are exempt from advance tax under Section 207 — the calculator applies this exemption where the user indicates this status.