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Compliance tools

How much advance tax is due, and when?

Instalment amounts and due dates for the year, based on the instalment schedule applicable to the year.

In short

Advance tax is payable in instalments through the year wherever the estimated tax liability is ten thousand rupees or more. Most taxpayers pay 15 per cent by 15 June. The cumulative share then rises to 45, 75 and 100 per cent by 15 September, 15 December and 15 March. A taxpayer under a presumptive scheme under section 44AD or 44ADA pays the entire amount in one instalment, by 15 March. Interest under sections 234B and 234C applies where an instalment is short or late.

Advance tax instalment calculator

Section 208 and section 211, financial year 2026-27.

Estimated total tax liability for the year
Are you taxed under a presumptive scheme?

Answer the questions above.

This tool is provided for information. It applies the thresholds shown for assessment year 2026-27 and does not account for every provision that may apply to a particular case. Confirm the position with the firm before you rely on it.

The Income-tax Act, 2025 commences on 1 April 2026 and replaces the Income-tax Act, 1961. The year ended 31 March 2026 is still assessed under the 1961 Act. Section numbering under the 2025 Act differs. Confirm the position for your year with the firm.

Thresholds and schedules reviewed by Lalit Mohan Tyagi, FCA on 26 August 2026.

How this is calculated

This tool applies section 208, which requires advance tax where the estimated liability is ten thousand rupees or more.

The instalment percentages are the four-instalment schedule applicable to a taxpayer who is not under a presumptive scheme.

A taxpayer under section 44AD or section 44ADA pays the full amount in a single instalment by 15 March.

Interest for a shortfall or delay is charged under section 234B and section 234C and is not calculated by this tool.