Free Tool · FY 2025-26 · Sections 208, 211, 234B, 234C
Advance Tax Calculator FY 2025-26
Compute your advance tax liability and instalment schedule for FY 2025-26. Enter your estimated income and TDS — the tool checks the Section 208 threshold (₹10,000) and generates the 4-instalment payment plan under Sec 211, IT Act 1961 (≡ §407/§408, IT Act 2025). All calculations are 100% client-side — nothing leaves your browser.
Reviewed by Harun Raaj, CA — ICAI Membership No. 238303 · Firm Reg. 19027S · Updated July 2026
Estimated income for FY 2025-26
Enter your estimated figures for the full financial year. Advance tax is computed on estimated liability — actual liability will be determined at the time of ITR filing.
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Enter your estimated income above to compute advance tax instalments.
Statutory Basis
Every computation in this tool is based on the following specific statutory provisions of the Income Tax Act, 1961.
Who Must Pay Advance Tax — Section 208
Section 208 of the Income Tax Act, 1961 — advance tax shall be payable by every person whose estimated tax liability for the year, after credit of TDS, amounts to ₹10,000 or more.
Instalment Schedule — Sec 211, IT Act 1961 (≡ §407/§408, IT Act 2025)
Sec 211, IT Act 1961 (≡ §407/§408, IT Act 2025) of the Income Tax Act 1961 (≡ §407/§408, IT Act 2025) — for non-corporate assessees: 15% by 15 June, 45% (cumulative) by 15 September, 75% (cumulative) by 15 December, and 100% (cumulative) by 15 March of the financial year.
New Regime Tax Slabs — Section 115BAC
Section 115BAC of the Income Tax Act, 1961, as substituted by the Finance Act 2023 and further amended by the Finance Act 2025. Finance Act 2025 raised the nil-rate slab threshold and revised rates.
Rebate u/s 87A
Section 87A — rebate of ₹60,000 for net taxable income ≤ ₹12,00,000 under the new regime (Finance Act 2025); rebate of ₹12,500 for net taxable income ≤ ₹5,00,000 under the old regime.
Interest for Default — Section 234B
Section 234B of the Income Tax Act, 1961 — if the advance tax paid is less than 90% of the assessed tax, simple interest at 1% per month (or part thereof) on the shortfall from 1 April of the assessment year until the date of actual payment.
Interest for Deferment — Section 234C
Section 234C of the Income Tax Act, 1961 — simple interest at 1% per month on the shortfall in each instalment: for 3 months for June / September / December instalments; for 1 month for the March instalment.
Frequently Asked Questions
Who is required to pay advance tax?+
Any taxpayer whose estimated total tax liability for the year exceeds ₹10,000 (after TDS credit) must pay advance tax. This includes salaried individuals with other income, freelancers, business owners, and investors. Source: Section 208, Income Tax Act, 1961.
What are the advance tax instalment due dates for FY 2025-26?+
15 June (15%), 15 September (45%), 15 December (75%), and 15 March (100%) of estimated tax liability. Source: Sec 211, IT Act 1961 (≡ §407/§408, IT Act 2025), Income Tax Act 1961 (≡ §407/§408, IT Act 2025).
What interest is charged for missing an advance tax instalment?+
Interest at 1% per month under Section 234C for shortfall in each instalment, and under Section 234B for overall shortfall if advance tax paid is less than 90% of assessed tax. Source: Sections 234B and 234C, Income Tax Act.
Do senior citizens need to pay advance tax?+
Senior citizens (60+ years) who do not have income from business or profession are exempt from advance tax under the proviso to Section 208. They only pay self-assessment tax.
How do I pay advance tax?+
Advance tax is paid online via the Income Tax portal using Challan 280, selecting "Advance Tax (100)". Your bank account is debited and a challan counterfoil is generated as proof of payment.
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Our CAs review estimated income, factor in all deductions and TDS, and generate a precise advance tax schedule — helping you avoid Section 234B/234C interest.