Income Tax · CA-Managed Advance Tax

Advance Tax Calculation & Payment, Fully Managed by Experts

CA-managed advance tax computation — full-year income projection across all heads, old vs new regime comparison, TDS/TCS set-off, instalment split (15%/45%/75%/100%) and a Section 234B/234C interest check. Fully online, with due-date reminders and Challan 280 payment guidance.

CA/CS-managed computationAvoid 234B & 234C interestChallan 280 payment guidance
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Reviewed & verified Reviewed by TaxClue CA & CS Panel Updated 17 August 2026 Income-tax Act 1961, Sections 208–211 & Income Tax Portal CA · CS managed filing Fixed fee quoted upfront
At a glance
30 SEPTax Audit Report · Form 3CA/3CB · AY 2026-27 · in 5 days 7 OCTTDS / TCS deposit · Deducted in Sep 2026 · in 12 days 31 OCTITR filing · Audit cases · AY 2026-27 · in 36 days 15 DECAdvance Tax · 3rd (75%) instalment · FY 2026-27 · in 81 days 11 OCTGSTR-1 · Outward supplies · Sep 2026 · in 16 days 15 OCTPF & ESI · Contributions · Sep 2026 · in 20 days CA / CSQualified Team EXPERTSProfessionally Managed ONLINEEnd-to-End Process FIXEDFee Quoted Upfront THRESHOLDTax ≥ ₹10,000 INSTALMENTS4 (Jun/Sep/Dec/Mar) MODEFully Online AUTHORITYIncome Tax Dept GOVERNING LAWSections 208–211 CHALLANITNS 280
At a glance

Advance Tax Calculation in brief

Who it applies to, what it costs, how long it takes and which law governs it — before the details.

₹10,000ThresholdAdvance tax is payable only when your total tax for the year — after adjusting TDS and TCS — is ₹10,000 or more.
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Advance tax is income tax paid during the year instead of at year-end, due whenever your total tax after TDS/TCS is ₹10,000 or more in a financial year (Section 208). For AY 2026–27 (FY 2025–26), non-presumptive taxpayers pay in four instalments — 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March. Presumptive taxpayers under 44AD/44ADA pay 100% in a single instalment by 15 March. Paying on time avoids interest under Sections 234B and 234C at 1% per month. Payment is made online via Challan 280 (ITNS 280).

Professional Fee
Custom quote
Threshold
Tax ≥ ₹10,000
Instalments
4 (Jun/Sep/Dec/Mar)
Mode
Fully Online
Authority
Income Tax Dept
Governing Law
Sections 208–211
Challan
ITNS 280
Interest
234B/234C @ 1%/mo
Legal & regulatory framework
Act
Income-tax Act, 1961
Key Sections
208–211
Interest
Sections 234B & 234C
Challan
ITNS 280
Authority
Income Tax Dept
Last Reviewed
17 Aug 2026
Chapter 01Understand it
Understand It

What Is Advance Tax Calculation?

A quick, plain-language explanation before the details.

In simple terms

Advance tax is the "pay-as-you-earn" tax you deposit during the year in instalments, instead of paying a lump sum when you file your return.

Legally

Under Sections 208–211 of the Income-tax Act, 1961, advance tax is payable when the tax liability for the year — after adjusting TDS and TCS — is ₹10,000 or more, in the prescribed instalments and percentages.

Governing authority

Administered by the Income Tax Department; payment is made online via Challan 280 (ITNS 280) using the e-Pay Tax facility on the Income Tax e-filing portal.

Validity

Advance tax is computed and paid each financial year. Instalments not paid on time attract interest under Sections 234B and 234C at 1% per month until paid.

Before You Start

Is This Service Right for You?

Ideal for

  • Salaried individuals with interest, rent, dividends or capital gains beyond TDS
  • Freelancers, consultants and professionals with net tax above ₹10,000
  • Business owners — proprietors, partners and companies with taxable profits
  • Investors who have sold shares, mutual funds or property (capital gains)
  • Presumptive taxpayers under Section 44AD / 44ADA
  • Anyone whose TDS/TCS does not fully cover their yearly tax liability

You may need this if

  • Your total tax after TDS/TCS is ₹10,000 or more for the year
  • You earn income where tax is not deducted at source (or under-deducted)
  • You have realised capital gains during the year
  • You run a business or profession with taxable profits
  • You want to avoid Section 234B and 234C interest at 1% per month
  • You want each instalment computed and paid correctly and on time

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Why it matters

Why Advance Tax Calculation Matters

Getting advance tax right protects your cash flow and avoids interest. Here is why accurate computation and timely payment matter.

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  1. Avoid 234B Interest

    Paying at least 90% of your assessed liability as advance tax prevents 1% per month interest under Section 234B.

  2. Avoid 234C Interest

    Meeting each instalment cut-off avoids deferment interest under Section 234C on any shortfall.

  3. Spread the Burden

    Four smaller instalments are easier on cash flow than one large payment at year-end.

  4. Capital Gains Covered

    Gains, dividends and other one-off income are re-estimated in the remaining instalment so nothing is missed.

  5. Correct TDS Set-off

    We net off TDS/TCS from 26AS/AIS so you pay only the true balance and never over-deposit.

  6. Presumptive Made Simple

    44AD/44ADA taxpayers pay 100% in one instalment by 15 March — we compute the exact figure.

Chapter 02Get it done
Transparent

Simple, Transparent Pricing

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Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.

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Eligibility

Who Can Apply?

Salaried with income beyond TDS
Freelancers & professionals
Businesses, proprietors & companies
Capital-gains & investment earners
Presumptive taxpayers (44AD/44ADA)
NRIs with taxable Indian income

Eligibility checklist

  • Total tax for the year, after TDS and TCS, is ₹10,000 or more (Section 208)
  • Income exists on which tax is not fully deducted at source
  • A PAN and access to Form 26AS / AIS to reconcile TDS/TCS
  • Ability to pay each instalment by its due date via Challan 280
  • Note: resident senior citizens (60+) with no business/professional income are exempt
End-to-End

Everything You Need. One Professional Team.

8 steps, every one handled by our teamTalk to a Tax Expert →
01

Income Projection

Estimate full-year income across salary, business, capital gains, interest and other heads.

02

Regime Comparison

Compute tax under old vs new regime and apply the correct rebates.

03

TDS/TCS Set-off

Net off TDS and TCS from Form 26AS and AIS to find the true advance-tax payable.

04

Instalment Split

Split the liability into 15% / 45% / 75% / 100% due-date instalments.

05

234B/234C Check

Verify shortfall and deferment interest exposure each quarter.

06

Challan 280 Guidance

Prepare the challan figures and guide you through e-Pay Tax payment.

07

Capital-Gains Top-up

Re-estimate one-off gains and adjust them into the next instalment.

08

Due-Date Reminders

Remind you before every instalment so no cut-off is missed.

No Ambiguity

What You’ll Receive

Full-year income & tax projection
Old vs new regime comparison
Instalment-wise computation (15%/45%/75%/100%)
TDS/TCS set-off from 26AS/AIS
Section 234B & 234C interest check
Challan 280 (ITNS 280) payment figures
Due-date reminder schedule for the year
Quarterly re-estimation on request
Checklist

What Details Are Needed for Advance Tax Calculation?

Advance tax is computed on projected full-year income, so estimates are used where actuals are not yet available. Keep your 26AS/AIS and income details ready — everything is collected securely online.

Choose a detail group

Income Details

To project full-year income
4 documents
  • Salary details / expected salary for the year
  • Business or professional income & expected profit
  • Rental income and interest income estimates
  • Capital gains on shares, mutual funds or property

₹10,000 threshold

Advance tax is payable only when your total tax for the year, after TDS/TCS, is ₹10,000 or more (Section 208).

Re-estimate for gains

Capital gains and one-off income are hard to foresee — we re-estimate in the instalment after the income arises so no 234C interest applies.

Senior-citizen exemption

A resident senior citizen (60+) with no business or professional income is exempt from advance tax and can pay at the time of filing.

Keep the challan

Advance tax is paid via Challan 280 (ITNS 280) on the e-Pay Tax portal — save the challan for your ITR records.

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Step by Step

How Advance Tax Calculation Works (Step by Step)

Computation and payment are entirely online through the Income Tax e-filing portal.

6 steps from start to finishTalk to a Tax Expert →
01

Income Projection

Estimate full-year income across all heads — salary, business, capital gains, interest and other income — for the financial year.

02

Tax Computation

Compute tax under both old and new regimes, apply the correct rebates and pick the lower liability.

03

Net Off TDS/TCS

Deduct TDS and TCS reflected in Form 26AS and AIS to find the advance tax actually payable.

04

Instalment Split

Split the balance into 15% / 45% / 75% / 100% instalments tied to the four due dates.

05

Pay via Challan 280

Deposit each instalment through Challan 280 (ITNS 280) on the e-Pay Tax facility of the income tax portal.

06

Track & Reconcile

Reconcile each payment in 26AS and re-estimate the next instalment if income changes.

How Long It Takes

Advance Tax Instalment Due Dates (AY 2026–27)

StageExpected Time
First instalment — by 15 June15% of estimated tax liability
Second instalment — by 15 September45% cumulative (less tax already paid)
Third instalment — by 15 December75% cumulative (less tax already paid)
Fourth instalment — by 15 March100% of the full liability

Presumptive taxpayers under Section 44AD / 44ADA pay 100% of advance tax in a single instalment on or before 15 March. Where a due date falls on a holiday, payment on the next working day is generally accepted. Missing an instalment or paying short attracts interest under Section 234C, and paying less than 90% overall attracts Section 234B — both at 1% per month.

Compliance Calendar

Key Dates — At a Glance

FrequencyWhat Is Due
By 15 JuneProject full-year income & tax · Pay 15% of estimated liability · Reconcile TDS/TCS in 26AS
By 15 SeptemberRe-estimate income to date · Pay to reach 45% cumulative · Adjust for any gains realised
By 15 DecemberRefresh the projection · Pay to reach 75% cumulative · Top up for capital gains
By 15 MarchFinalise the yearly liability · Pay to reach 100% · Presumptive 44AD/44ADA pay 100% here

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Chapter 03After you register
Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

  • Project full-year income across every head yourself
  • Compute and compare tax under old vs new regime
  • Reconcile TDS/TCS from 26AS and AIS manually
  • Split the liability into 15%/45%/75%/100% instalments
  • Track four separate due dates through the year
  • Re-estimate for capital gains and one-off income
  • Risk 234B/234C interest on any miscalculation

With TaxClue

  • Expert projects all income heads for the full year
  • Old vs new regime compared before computing
  • TDS/TCS netted from 26AS/AIS accurately
  • Instalments split correctly to each due date
  • Capital-gains top-up handled in the next instalment
  • Due-date reminders before every instalment
  • Section 234B/234C interest verified each quarter

Skip the guesswork.

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After you register

What happens next

Avoid Delays

Common Mistakes That Delay Your Application

Ignoring the ₹10,000 threshold and skipping advance tax entirely
Under-projecting full-year income, leading to a shortfall
Forgetting to net off TDS/TCS — over- or under-paying
Missing an instalment cut-off and attracting 234C interest
Not re-estimating for capital gains realised during the year
Assuming the old regime when the new regime gives lower tax (or vice versa)
Paying under the wrong assessment year or minor head on Challan 280
Paying less than 90% of the liability and attracting 234B interest

TaxClue reviews your documents before filing to reduce avoidable errors.

Chapter 04Why TaxClue
The Difference

Why Businesses Choose TaxClue

01

CA / CS Team

Qualified Chartered Accountants handle your projection and computation.

02

End-to-End

From income projection to Challan 280 payment — fully managed.

03

On-Time Reminders

Alerts before every instalment so no due date is missed.

04

Fully Online

Everything over WhatsApp / email — no office visits required.

05

Transparent Fees

A clear quote upfront — ₹0 hidden professional charges.

06

Quarterly Support

Re-estimation and guidance across all four instalments.

Data Care

Your Documents Deserve Professional Care

  • Documents handled by professionals under confidentiality
  • Access limited to the team working on your file
  • Communication over secure digital channels
  • Documents retained only as long as needed for compliance
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Chapter 05Answers & resources
Answers

Frequently Asked Questions

What is advance tax and who has to pay it?
Advance tax is income tax paid during the year instead of at year-end. Under Section 208 it is payable by anyone whose total tax liability after TDS and TCS is ₹10,000 or more in a financial year — salaried individuals with large other income, freelancers, businesses and capital-gains earners.
What are the advance tax due dates for AY 2026–27?
For non-presumptive taxpayers: 15% by 15 June, 45% cumulative by 15 September, 75% cumulative by 15 December and 100% by 15 March. Presumptive taxpayers under Section 44AD or 44ADA pay 100% in a single instalment by 15 March.
What is the difference between Section 234B and 234C interest?
Section 234B charges 1% per month when advance tax paid is less than 90% of the assessed liability. Section 234C charges 1% per month for deferment — when an instalment falls short of its due percentage. Both are avoidable with timely, correctly-sized instalments.
Do senior citizens have to pay advance tax?
A resident senior citizen (60 years or above) who has no income from business or profession is exempt from advance tax and can pay the tax at the time of filing the return instead.
How do presumptive taxpayers under 44AD or 44ADA pay advance tax?
Taxpayers opting for the presumptive scheme under Section 44AD or 44ADA pay the entire advance tax in one instalment on or before 15 March, rather than in four instalments.
How is advance tax on capital gains handled?
Capital gains cannot always be foreseen, so if the gain arises after an instalment due date, the related tax can be paid in the next instalment (or by 15 March) without attracting Section 234C deferment interest, provided it is paid on time.
How do I pay advance tax online?
Advance tax is deposited using Challan 280 (ITNS 280) through the e-Pay Tax facility on the Income Tax e-filing portal, selecting the assessment year and the "Advance Tax" option. Keep the challan for your records.
Is TDS adjusted against advance tax?
Yes. You first estimate the total tax on your projected income, then subtract TDS and TCS already deducted. Advance tax is payable only on the remaining balance if it is ₹10,000 or more.
What happens if I miss an advance tax instalment?
Missing or short-paying an instalment attracts Section 234C interest at 1% per month on the deferred amount. If your total advance tax for the year is less than 90% of the assessed liability, Section 234B interest at 1% per month also applies from the start of the assessment year until the tax is paid.
How is advance tax calculated?
Estimate your total income for the year across all heads, compute the tax under the applicable regime, apply rebates, then subtract TDS/TCS. If the balance is ₹10,000 or more, that balance is your advance tax, paid in the prescribed instalment percentages.
Does a salaried person need to pay advance tax?
If your employer deducts TDS that fully covers your salary tax, no advance tax is needed on salary. But if you have additional income — interest, rent, dividends or capital gains — on which TDS is short, and the resulting balance tax is ₹10,000 or more, advance tax is payable on that portion.
Can I pay all my advance tax in one instalment?
Non-presumptive taxpayers are expected to follow the four-instalment schedule; paying late or lumping it together can trigger Section 234C deferment interest. Only presumptive taxpayers under 44AD/44ADA are allowed to pay 100% in a single instalment by 15 March.
How is advance tax calculated step by step?
Estimate your total income for the year across all heads, compute the tax under the chosen regime and apply any rebate, then subtract the TDS and TCS reflected in Form 26AS/AIS. If the remaining balance is ₹10,000 or more it is your advance tax, paid in the instalment percentages — 15% by 15 June, 45% cumulative by 15 September, 75% by 15 December and 100% by 15 March.
How much interest is charged under Section 234B?
Section 234B charges simple interest at 1% per month, or part of a month, on the shortfall where the advance tax paid is less than 90% of the assessed tax. It runs from 1 April of the assessment year until the tax is paid, computed on the assessed tax less advance tax and TDS/TCS already credited.
How is Section 234C interest computed on each instalment?
Section 234C charges 1% per month for three months on each instalment shortfall — where you pay less than 15%, 45% and 75% of the tax by 15 June, 15 September and 15 December respectively — and 1% for one month on the shortfall against 100% by 15 March. It is deferment interest for paying an instalment short or late, separate from Section 234B.
What is the last date to pay advance tax for the year?
The final instalment covering 100% of the estimated liability is due by 15 March of the financial year. Tax deposited after 31 March is treated as self-assessment tax at the time of filing, not advance tax, and any shortfall by then attracts Section 234B interest.
Do I pay advance tax on capital gains, and by which due date?
Yes, but because gains cannot always be foreseen, the tax on a capital gain that arises after an instalment due date can be paid in the next instalment falling due (or by 15 March) without Section 234C interest, provided it is paid on time. We re-estimate and adjust the gain into the correct instalment.
What happens if I overpay advance tax during the year?
If your advance tax and TDS together exceed your final liability, the excess is refunded when you file your return, and interest under Section 244A is payable on the refund from the department. We net off TDS/TCS from 26AS/AIS so you pay only the true balance and avoid over-depositing in the first place.
Verify Everything

Official Sources & Legal References

Every figure on this page — the ₹10,000 threshold, instalment dates, percentages and interest sections — is drawn from primary law and official government sources. Verify them directly:

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Income Tax Portal GuideDeposit advance tax via e-Pay Tax (Challan 280) Capital Gains WorkbookEstimate gains for the correct instalment Document ChecklistIncome and TDS details for the computation Free Downloads LibraryTemplates, checklists & workbooks Free Legal DraftsReady-to-use draft formats All ResourcesGuides, calendars & checklists
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