Calculate your advance tax liability and payment schedule for FY 2025-26
Advance tax must be paid if your tax liability exceeds ₹10,000 in a financial year. Salaried individuals with only salary income (where TDS is deducted) are exempt.
📅 Advance Tax Due Dates (FY 2025-26)
15 June 2025: Pay at least 15% of advance tax
15 September 2025: Pay cumulative 45% of advance tax
15 December 2025: Pay cumulative 75% of advance tax
15 March 2026: Pay remaining 100% of advance tax
Penalty for Non-Payment: Interest under Section 234B (1% per month) and 234C (1% per month for delayed installments) applies if advance tax is not paid or underpaid.
Who Must Pay Advance Tax:
Taxpayers with tax liability > ₹10,000 after TDS
Business owners and professionals
Individuals with income from capital gains, rental income, etc.
Freelancers and consultants
Exemptions:
Salaried individuals (where employer deducts TDS)
Senior citizens (60+ years) with no business income