1Who has to pay advance tax?
Advance tax applies when estimated tax payable after TDS crosses the statutory threshold. Salary taxpayers can still owe advance tax if TDS does not cover other income such as freelance, rent, interest or capital gains.
Who pays, quarterly instalments, 44ADA concession, interest and salary/freelance combinations.
Last updated 2026-06-15 · Covers FY 2025-26 and FY 2026-27
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Advance tax applies when estimated tax payable after TDS crosses the statutory threshold. Salary taxpayers can still owe advance tax if TDS does not cover other income such as freelance, rent, interest or capital gains.
Estimate total income, reduce TDS/TCS and tax credits, then pay challans before due dates. Keep challan BSR/date/serial details for return filing.
TDS reduces advance tax but does not always eliminate it. If remaining tax after TDS is above the threshold, advance tax can still be due.
Most taxpayers pay advance tax in four instalments; eligible 44ADA/44AD presumptive taxpayers may have a 15 March concession. Use the compliance calendar for year-specific dates and extension checks.
Most taxpayers pay advance tax in four instalments; eligible 44ADA/44AD presumptive taxpayers may have a 15 March concession. Use the compliance calendar for year-specific dates and extension checks.
Estimate total income, reduce TDS/TCS and tax credits, then pay challans before due dates. Keep challan BSR/date/serial details for return filing.
234B interest applies when advance tax paid is below the required percentage of assessed tax. It usually runs from the start of the assessment year until payment/assessment.
234C interest applies to deferment of advance-tax instalments. Paying late reduces further exposure but does not erase interest already triggered.
Most taxpayers pay advance tax in four instalments; eligible 44ADA/44AD presumptive taxpayers may have a 15 March concession. Use the compliance calendar for year-specific dates and extension checks.
Estimate total income, reduce TDS/TCS and tax credits, then pay challans before due dates. Keep challan BSR/date/serial details for return filing.
Capital gains arising late in the year have special practical treatment for advance tax. Pay tax in the remaining instalments after the gain arises to reduce interest exposure.
Estimate total income, reduce TDS/TCS and tax credits, then pay challans before due dates. Keep challan BSR/date/serial details for return filing.
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