Estimate your four advance-tax instalments (15 June · 15 September · 15 December · 15 March), see exactly what to pay by the next due date, and the interest u/s 234C you'd save by paying on time. Supports the presumptive scheme (44AD/44ADA).
Advance tax applies when your net tax liability for the year (after TDS) is ₹10,000 or more. Senior citizens (60+) without business income are exempt.
Anyone whose tax liability after TDS is ₹10,000+ in a year — salaried with extra income (capital gains, interest, rent), freelancers, professionals and businesses. Resident senior citizens (60+) with no business/professional income are exempt.
15 June 2026 (15%) · 15 September 2026 (45% cumulative) · 15 December 2026 (75% cumulative) · 15 March 2027 (100%). Presumptive-scheme taxpayers (44AD/44ADA) pay 100% in one go by 15 March 2027.
Interest u/s 234C @1% per month applies on the shortfall (3 months per instalment; 1 month for the March one). If total advance tax paid is under 90% of the assessed tax, 234B interest @1%/month also applies from April until you pay.
On the Income-Tax e-filing portal: e-Pay Tax → Challan ITNS 280 → "Advance Tax (100)" → pay via net-banking/UPI. Keep the challan — it prefills your ITR.
Disclaimer: indicative planner based on current law; exact interest depends on your assessed tax and payment dates.