Who needs to pay advance tax in India?

Advance tax is required if your estimated tax liability for the year exceeds ₹10,000 after deducting TDS. This applies to: salaried employees with income from other sources, self-employed professionals, freelancers, business owners, and investors with capital gains. Salaried employees whose TDS covers all tax liability are usually exempt.

How do I pay advance tax in India?

Pay advance tax via: (1) Income Tax e-portal (incometax.gov.in) — Pay Tax → Advance Tax; (2) Authorised bank with Challan 280 (select Advance Tax under type); (3) Net banking, debit card, NEFT/RTGS. Keep the payment receipt (BSR code, challan number) for mentioning in your ITR.

Advance Tax Calculator India FY 2025-26

Q: What are the advance tax due dates for FY 2025-26?

Advance tax installment due dates for FY 2025-26: Q1 (15% of annual tax) by 15 June 2025; Q2 (45% cumulative) by 15 September 2025; Q3 (75% cumulative) by 15 December 2025; Q4 (100%) by 15 March 2026. Each installment must be paid via Challan 280 at any bank or online at the Income Tax portal.

Q: What interest is charged for missing advance tax?

Section 234B: 1% per month interest if advance tax paid is less than 90% of assessed tax (from April until ITR filing). Section 234C: 1% per month for failing individual installments — 1 month for Q1 and Q2, 3 months for Q3. For example, missing the 15 June ₹15,000 payment attracts ₹150 interest per month.

Q: Is advance tax applicable on capital gains?

Yes. Capital gains must be included in estimated income for advance tax. However, there is a specific provision: capital gains arising after 15 March need not be included in advance tax — they can be paid by 31 March. For gains before 15 March, they should be included in the quarterly installments proportionally.

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Advance Tax Calculator — FY 2025-26 (AY 2026-27)

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Advance Tax Not Required

Your estimated tax liability is below ₹10,000. No advance tax payment required for FY 2025-26.

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Quarterly Installment Schedule

Quarter	Due Date	% of Annual Tax	Cumulative	Pay This Quarter

⚠️ Section 234B & 234C Interest: Missing installments attracts 1% per month interest. Pay on time via Challan 280 at incometax.gov.in.

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Advance Tax Schedule FY 2025-26

Quarter	Due Date	Cumulative % of Tax	Who Must Pay?
Q1	15 June 2025	15% of annual tax	All taxpayers with advance tax obligation
Q2	15 Sep 2025	45% (cumulative)	All taxpayers
Q3	15 Dec 2025	75% (cumulative)	All taxpayers
Q4	15 Mar 2026	100%	All taxpayers

💡 Business owners on presumptive taxation (Sec 44AD/44ADA): Pay entire advance tax in one installment by 15 March 2026 (not quarterly).

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"Freelancer for 3 years and never knew about advance tax until I got a massive 234C interest notice. This calculator now helps me plan every quarter."

Nikhil Verma — UI/UX designer, Delhi

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"The TDS adjustment field is perfect. I enter my employer TDS and see exactly how much more I need to pay from my business income. Saves hours of calculation."

Sunita Rao — Doctor, Hyderabad

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"Clean, simple, accurate. I share this with my clients who have rental income and capital gains. Finally a tool that explains the 234C interest risk clearly."

Arun Garg — CA, Ahmedabad

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Frequently Asked Questions

Who needs to pay advance tax?+

Advance tax is required if your estimated tax liability exceeds ₹10,000 after deducting TDS. This applies to: freelancers, self-employed professionals, business owners, employees with side income, and investors with capital gains. Salaried employees covered fully by employer TDS are usually exempt.

What are the advance tax due dates for FY 2025-26?+

Q1: 15 June 2025 (15% of annual tax) | Q2: 15 Sep 2025 (45% cumulative) | Q3: 15 Dec 2025 (75% cumulative) | Q4: 15 Mar 2026 (100%). Pay via Challan 280 at any bank or online at incometax.gov.in.

What interest is charged for missing advance tax?+

Section 234B: 1% per month if advance tax paid is less than 90% of assessed tax (from April until ITR filing). Section 234C: 1% per month for failing individual installments — 1 month for Q1 & Q2, 3 months for Q3. Both can add thousands to your tax bill.

How do I pay advance tax online?+

Pay at Income Tax portal (incometax.gov.in): Pay Tax → Advance Tax → Enter PAN, Assessment Year (2026-27), and amount → Pay via Net Banking / UPI / Debit Card / NEFT. Alternatively, pay at any authorised bank with Challan 280 (select "Advance Tax" box). Keep the challan serial number for your ITR.

Is advance tax applicable on capital gains?+

Yes. Capital gains must be included in estimated income. Exception: capital gains arising after 15 March can be paid by 31 March without 234C interest. For gains before 15 March, include them in Q3 or Q4 installments. Capital gains are taxed at special rates (STCG: 20%, LTCG: 12.5% above ₹1.25L).

Advance Tax Calculator FY 2025-26

Advance Tax Calculator — FY 2025-26 (AY 2026-27)

Advance Tax Not Required

Advance Tax Schedule FY 2025-26

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