Income Details (FY 2025-26)
₹
₹1L₹1Cr
₹
₹0₹20L
Advance Tax Required?
Advance tax is required if your tax liability after TDS exceeds ₹10,000 for the year.
Total Tax Liability
₹0
After standard deduction of ₹75,000 (new regime)
Gross Tax
₹0
Cess (4%)
₹0
TDS Deducted
₹0
Net Advance Tax
₹0
Quarterly Instalment Schedule
* Due by midnight of due date. Pay via Challan 280 on Income Tax Portal.
Advance Tax Due Dates FY 2025-26
1st Instalment
Due by 15 June 2025
2nd Instalment
Due by 15 September 2025
3rd Instalment
Due by 15 December 2025
4th Instalment
Due by 15 March 2026
Note: The cumulative percentage by each date. The amount due at each instalment is the difference from the previous one.
New Regime Tax Slabs FY 2025-26
Up to ₹3,00,000
0%
₹3L – ₹7L
5%
₹7L – ₹10L
10%
₹10L – ₹12L
15%
₹12L – ₹15L
20%
Above ₹15L
30%
+ 4% Health & Education Cess on tax. Standard deduction of ₹75,000 applies in new regime.
Frequently Asked Questions
Common questions about advance tax in India
What is advance tax and who must pay it?
Advance tax is income tax paid in advance during the same financial year instead of at year end. It applies to individuals, HUFs, firms, and companies whose tax liability after TDS exceeds ₹10,000. Senior citizens (60+) with no business income are exempt.
What interest is charged if I miss an instalment?
Section 234C charges 1% per month on shortfall of each instalment. Section 234B charges 1% per month if you paid less than 90% of total tax by March 31. Both interests are calculated from the due date to the payment date.
Do salaried employees need to pay advance tax?
Generally, no. If your employer deducts TDS on your full salary income, you don't need to pay advance tax separately. However, if you have additional income (rent, capital gains, freelance, interest) that results in more than ₹10,000 additional tax, you must pay advance tax on that income.
How do I pay advance tax online?
Pay advance tax via Challan 280 on the Income Tax e-filing portal (incometax.gov.in). Select "Advance Tax" as the payment type, enter your PAN, assessment year (2026-27 for FY 2025-26), and pay via net banking or debit card. Download the challan as proof.