Free Tool · FY 2025-26
Advance Tax Calculator (FY 2025-26)
Quarterly advance tax instalments under Section 211. 15% by 15 Jun, 45% by 15 Sep, 75% by 15 Dec, 100% by 15 Mar — plus 234B / 234C interest on any shortfall.
Salary + interest + business + other for FY 2025-26.
Form 16 TDS + bank interest TDS + property TDS.
Net Advance Tax for FY 2025-26
₹97,500
Total liability ₹97,500 less TDS of ₹0
Quarterly Instalment Schedule
Q1 — 15 Jun
15% cumulative
Due ₹14,625
Q2 — 15 Sep
45% cumulative
Due ₹43,875
Q3 — 15 Dec
75% cumulative
Due ₹73,125
Q4 — 15 Mar
100% target
Pay ₹97,500
balance remaining
Section 234C interest exposure:
Approximate interest payable at 1% per month for quarterly shortfalls — about ₹3,949. Pay 100% by 31 March to avoid Section 234B (continuing interest on any unpaid balance after FY end).
Estimate only. Does not model surcharge marginal relief, capital gains, or income from house property. Talk to Pujara & Co for full advance tax planning.
Who must pay advance tax
Section 208 requires advance tax payment if your total tax liability for the year (after TDS) is ₹10,000 or more. Salaried taxpayers whose TDS fully covers their liability usually do not need to pay separately. Business owners, freelancers, NRIs with Indian-source income, and investors with large capital gains almost always do.
The four quarterly deadlines
- By 15 June: 15% of estimated annual tax.
- By 15 September: 45% cumulative (so a further 30% in Q2).
- By 15 December: 75% cumulative.
- By 15 March: 100% cumulative.
234B vs 234C interest
Section 234C: 1% per month for 3 months on shortfall in each quarterly instalment. Catches you for being behind during the year.
Section 234B: 1% per month from 1 April of the assessment year until the date of actual payment — applies when total advance tax paid is less than 90% of assessed liability.
Need full advance tax planning?
For business owners and freelancers we estimate quarterly income, factor in expected receivables, and schedule challans before each deadline. From ₹1,999 per quarter.
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