Advance Tax Calculator, FY 2025-26
Anyone whose tax liability after TDS is ₹10,000 or more in a year must pay advance tax in four instalments: 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March. This tool computes each instalment and the simple interest at 1% a month under Section 234C for deferment and Section 234B for an overall shortfall below 90%.
Advance Tax Calculator with 234B & 234C Interest
Work out the four advance tax instalments for FY 2025-26 and the interest you owe if any of them were paid late or short.
Advance tax actually paid, by instalment
0 if the year is still running
Advance tax payable for the year
₹2,00,000
Advance tax applies
Interest u/s 234C
₹2,100
Interest u/s 234B
₹0
Nothing outstanding
| Instalment | Cumulative due | Cumulative paid | Shortfall | 234C interest |
|---|---|---|---|---|
| 15 June (15%) | ₹30,000 | ₹0 | ₹30,000 | ₹900 |
| 15 September (45%) | ₹90,000 | ₹50,000 | ₹40,000 | ₹1,200 |
| 15 December (75%) | ₹1,50,000 | ₹1,50,000 | ₹0 | ₹0 |
| 15 March (100%) | ₹2,00,000 | ₹2,00,000 | ₹0 | ₹0 |
Shortfall is rounded down to the nearest ₹100 before interest. Cushion of 12% / 36% applied for June and September.
Interest is computed on the standard schedule. The relief for capital gains and dividends arising after an instalment date, presumptive-scheme single instalments, and Section 234A are not applied automatically.
How to use this advance tax calculator
Start with your estimated total tax for the year, including cess. The income tax calculator on this site gives you that number. Enter the TDS and TCS you expect to be credited; the difference is the amount you must pay in advance. The tool then lays out the four instalments and the cumulative amount due by each date.
If you have already paid some instalments, enter what you paid on or before each due date. The tool computes the shortfall at each checkpoint and the Section 234C interest. If the year is over and you still owe money, enter how many months have passed since 1 April to see the 234B interest as well.
Instalment schedule
- 15 June: at least 15% of the year’s tax. No 234C interest if 12% or more is paid.
- 15 September: 45% cumulative. No interest if 36% or more is paid.
- 15 December: 75% cumulative. No cushion.
- 15 March: 100%. Anything paid by 31 March still counts as advance tax for the year.
Example
Estimated tax ₹2,00,000, no TDS. Nothing paid in June, ₹50,000 paid in September, ₹1,00,000 in December and the balance ₹50,000 in March. The June shortfall is ₹30,000, interest ₹900. September shortfall ₹40,000 (₹90,000 due less ₹50,000 paid), interest ₹1,200. December and March are fully covered. Total 234C interest: ₹2,100. Since 100% was paid by 31 March, no 234B.
What CA firms watch for
- Clients whose income jumps mid-year through a property sale or bonus and who forget to revise the estimate.
- Presumptive-scheme clients who can pay everything by 15 March but still get flagged by the AIS for “non-payment” in earlier quarters.
- TDS credits that turn out lower than expected because a deductor filed late, leaving a 234B exposure.
- Interest under 234A on top if the return itself is filed after the due date.
Advance tax instalments for FY 2025-26
| Due date | Cumulative % | Interest-free if paid | 234C interest period |
|---|---|---|---|
| 15 June 2025 | 15% | 12% or more | 3 months |
| 15 September 2025 | 45% | 36% or more | 3 months |
| 15 December 2025 | 75% | 75% | 3 months |
| 15 March 2026 | 100% | 100% | 1 month |
Frequently Asked Questions
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