Advance Tax Due Date Calculator — FY 2025-26
Track quarterly advance tax due dates with exact amounts, calculate Section 234C interest penalty for missed payments, and use the presumptive shortcut for 44AD/44ADA taxpayers. Covers the ₹10,000 threshold, senior citizen exemption, and single-instalment rule for presumptive taxation. Updated for FY 2025-26.
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How to Use This Calculator
Due Date Tracker tab
Enter your estimated annual tax liability and TDS already deducted. Select whether you are a regular taxpayer (4 quarterly instalments) or under presumptive taxation (single instalment by 15 March). The calculator shows whether advance tax is required, the exact quarterly amounts with due dates, and a countdown to the next deadline for FY 2025-26.
Penalty if Missed tab
Enter your total tax liability and the advance tax actually paid in each quarter. The calculator computes Section 234C interest at 1% per month on each quarterly shortfall — 3 months for Q1-Q3 and 1 month for Q4. See exactly how much penalty interest you owe for delayed payments.
Presumptive Shortcut tab
Select Section 44AD (business) or 44ADA (professionals), enter your turnover, and pick the profit rate (6%/8% for 44AD, 50% for 44ADA). The calculator computes your presumptive profit, estimates tax under the New Regime, and shows the single payment due by 15 March. No quarterly hassle.
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The Formula
Advance tax due dates and amounts are governed by Section 211 of the Income Tax Act. Interest for deferment is under Section 234C:
Net Advance Tax = Estimated Tax Liability − TDS/TCS Credit
Quarterly Schedule (Regular Taxpayers):
Q1 (by 15 June): 15% of net tax
Q2 (by 15 Sep): 45% cumulative (pay 30% in Q2)
Q3 (by 15 Dec): 75% cumulative (pay 30% in Q3)
Q4 (by 15 Mar): 100% cumulative (pay 25% in Q4)
Presumptive Taxpayers (44AD/44ADA):
Single instalment: 100% by 15 March
Section 234C Interest (Deferment):
Per quarter shortfall × 1% × 3 months (Q1-Q3)
Q4 shortfall × 1% × 1 month
Threshold: Advance tax required only if net tax liability ≥ &rupee;10,000 (Section 208)
Exemption: Senior citizens (60+) with no business/professional income — Section 207
Interest under Section 234C is simple interest (not compound). A part of a month is treated as a full month for interest calculation purposes.
Example
Priya — freelance designer under Section 44ADA
Priya is a freelance graphic designer with annual receipts of &rupee;40 lakh. She opts for presumptive taxation under Section 44ADA. Let us calculate her advance tax.
Step 1: Presumptive profit
Step 2: Tax calculation (New Regime)
Step 3: Advance tax due
Since Priya opts for 44ADA, she pays the entire &rupee;2,95,100 in a single instalment by 15 March 2026. No quarterly payments needed. If she misses this date, she pays 1% interest for 1 month on the shortfall under Section 234C.
Amit — salaried with FD income, missed Q1 and Q2
Amit has a total tax liability of &rupee;2,00,000 (after TDS). He missed Q1 and Q2, then paid &rupee;1,00,000 in Q3 and &rupee;1,00,000 in Q4. What is his 234C interest?
234C Interest calculation
Amit owes &rupee;5,100 in Section 234C interest for not paying advance tax on time in Q1 and Q2. Timely payments would have saved this amount entirely.