Income Tax07 July 2026· 1 min read

Advance Tax: The Four Instalment Deadlines

If your tax liability exceeds ₹10,000 in a year, pay it in four instalments across 15 June, 15 September, 15 December and 15 March.

Advance tax by due date (% cumulative)
15 15 Jun 45 15 Sep 75 15 Dec 100 15 Mar

Advance tax is 'pay as you earn'. If your total tax for the year (after TDS) is likely to exceed ₹10,000, you must pay it in instalments rather than at year-end:

  • By 15 June — 15% of the estimated tax.
  • By 15 September — 45% (cumulative).
  • By 15 December — 75% (cumulative).
  • By 15 March — 100%.

Shortfalls attract interest under sections 234B and 234C. Presumptive taxpayers can pay the full amount in a single instalment by 15 March.

This is general information, not professional advice — confirm the current position for your specific case before acting.

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