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✓ Updated March 2026 · FY 2025-26

Advance Tax
Calculator

Calculate your advance tax installments for FY 2025-26. Get exact amounts due in June, September, December and March.

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⏰ Your Income Estimate
📅 Advance Tax Schedule
Total Tax Due This Year
--
⚠️ Late Payment Consequence
Failure to pay advance tax attracts 1% per month interest under Section 234B and 234C. Pay on time to avoid penalties.
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Advance Tax Calculator India FY 2025-26 — Quarterly Payments & Due Dates

Advance tax is income tax paid in 4 quarterly instalments during the year rather than as a lump sum at year-end. If your total tax liability exceeds ₹10,000 after TDS, you must pay advance tax. Missing instalments attracts 1% monthly interest under Section 234B and 234C — this calculator shows exactly how much to pay each quarter.

₹10,000
Minimum tax liability for advance tax applicability
1%/mo
Interest under Section 234B/234C for missed payments
4 dates
Jun 15, Sep 15, Dec 15, Mar 15 — quarterly due dates
90%
Minimum advance tax by Mar 31 to avoid Section 234B interest

📐 Quarterly Instalment Schedule FY 2025-26

Q1 (by June 15): 15% of total estimated annual tax
Q2 (by September 15): 45% cumulative — pay 30% more in Q2
Q3 (by December 15): 75% cumulative — pay 30% more in Q3
Q4 (by March 15): 100% — pay remaining 25%

Example: Annual tax ₹3,00,000. Q1: ₹45,000 by Jun 15. Q2: ₹90,000 more. Q3: ₹90,000 more. Q4: ₹75,000 to clear balance.

🛠️ How to Use

  1. Step 1: Enter your estimated gross annual income (all sources).
  2. Step 2: Enter TDS already deducted or expected for the year.
  3. Step 3: See your total tax liability and quarterly amounts due.
  4. Step 4: Pay via Challan 280 on incometax.gov.in.
💡 Pro Tips
✓ Include all income: salary, freelance, rental, FD interest, capital gains.
✓ Capital gains in Q4 (Jan-March) can be paid by March 15 without Section 234C interest.
✓ Senior citizens 75+ with only pension and FD income are exempt from advance tax.
✓ Presumptive taxation under 44AD/44ADA: pay 100% by March 15 in one instalment.

❓ Frequently Asked Questions

Who needs to pay advance tax? +

Any individual whose total tax liability after TDS exceeds ₹10,000 must pay advance tax. This includes self-employed professionals, business owners, investors with capital gains, and salaried employees with significant rental or FD interest income.

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

Q1: 15% by June 15, 2025. Q2: 45% cumulative by September 15, 2025. Q3: 75% cumulative by December 15, 2025. Q4: 100% by March 15, 2026. Pay via Challan 280 on IT e-Filing portal.

What interest is charged for missing advance tax? +

Section 234C: 1% per month on quarterly shortfall. Section 234B: 1% per month on unpaid tax if less than 90% is paid by March 31. On ₹1 lakh unpaid tax, that is ₹1,000/month interest.

How do I pay advance tax online? +

Go to incometax.gov.in → e-Pay Tax → Challan 280 → Select Advance Tax → Fill PAN, assessment year, amount. Pay via net banking or UPI. Verify in Form 26AS within 3-4 days.

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