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📅 Section 404–208 · Income Tax Act 2025 / 1961

Advance Tax Calculator
FY 2026-27 — 4 Instalment Schedule
with Interest Estimator

Calculate your advance tax liability and exact instalment amounts for FY 2026-27. Covers both New Tax Regime and Old Tax Regime, presumptive taxation option, capital gains, TDS credit, and interest under Sections 234B/234C (now Sections 424/425). Free, instant, CA-verified.

📅 Q1: 15 June 2026 — 15%📅 Q2: 15 Sep 2026 — 45%📅 Q3: 15 Dec 2026 — 75%📅 Q4: 15 Mar 2027 — 100%
New + Old Regime
Presumptive Tax Option
TDS Credit Adjustment
234B/234C Interest Calculator
Capital Gains Included
Senior Citizen Rules
Free Calculator

Advance Tax Calculator — FY 2026-27 (Tax Year 2026-27)

Enter your estimated annual income, deductions, TDS and capital gains. The calculator instantly computes your total tax liability, net advance tax after TDS credit, and the exact amount due in each of the 4 instalments.

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Advance Tax — 4-Instalment Calculator (FY 2026-27)

Section 404 / 207 / 208 · Due dates: 15 Jun · 15 Sep · 15 Dec · 15 Mar

📌 New Tax Regime (Default): Basic exemption ₹4 lakh · Slabs: 5%/10%/15%/20%/25%/30% · Section 87A rebate up to ₹60,000 (zero tax up to ₹12L) · Standard deduction ₹75,000 for salaried · No 80C/80D/HRA deductions · Max surcharge 25%.
Senior citizens (60+) without business income are exempt from advance tax
Senior citizens with business income lose advance tax exemption
Income Details (Estimated Annual)
Standard deduction ₹75,000 (New regime salaried) will be auto-applied
Annual rental income before 30% standard deduction (auto-applied)
Net business profit after expenses (presumptive: enter actual turnover)
Add bank interest, NSC, post office interest, etc.
Equity STCG (Section 111A) — taxed at flat 20% regardless of regime
Equity/MF LTCG above ₹1.25L exemption (Section 112A) or property LTCG
Lottery, gifts, any other taxable income
TDS / TCS Credit & Already Paid
TDS deducted by employer throughout the year (from Form 16)
Bank TDS on FD (10%), TDS on rent, TDS on professional fees etc.
Total advance tax paid in previous instalments this financial year
📊 Advance Tax Computation — FY 2026-27
Total Tax Liability
TDS Credit
Net Advance Tax
Status

📌 Need CA help with advance tax payment, interest calculation, or ITR filing? TAXAJ CA team handles it all.

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⚠️ Indicative estimate. Marginal relief, surcharge, and exact deduction eligibility may affect final liability. Consult a CA for final computation. Advance tax paid by 31 March is also treated as advance tax (no penalty, but 234C interest may apply for prior instalments).

Penalty / Interest Calculator

Interest on Late / Short Advance Tax — Sections 234B & 234C Calculator

Section 234C (Sec 425 of ITA 2025): 1% per month interest if any instalment is short-paid. Section 234B (Sec 424 of ITA 2025): 1% per month on shortfall if less than 90% of total tax paid by 31 March. Enter amounts below to estimate interest.

⚠️ Interest Estimator — 234B / 234C (Sections 424 / 425)
Applicability

Who Must Pay Advance Tax? — FY 2026-27

Advance tax applies under Section 404 (old Section 208) of the Income Tax Act 2025 when estimated tax liability exceeds ₹10,000 after deducting expected TDS/TCS for the year. This applies to:

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Salaried + Other Income

Salaried employees are generally covered by employer TDS (Form 16). However, if they have additional income — FD interest, rental income, capital gains (shares/property), or freelance income — and the additional tax exceeds ₹10,000, they must pay advance tax. Declare all income sources to employer to avoid shortfall.

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Freelancers / Consultants

Self-employed professionals, consultants, and freelancers whose clients don't deduct full TDS must estimate annual income and pay advance tax in 4 instalments. Consultants under presumptive scheme (44ADA) can pay 100% by 15 March 2027 in one go instead of 4 instalments.

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Business Owners / Companies

All businesses, startups, partnership firms, LLPs, and domestic/foreign companies must pay advance tax in 4 instalments. Small businesses under presumptive scheme (44AD) can pay 100% by 15 March 2027. Companies registered with TAXAJ get advance tax computation as part of compliance.

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Investors — Capital Gains

Investors with capital gains (equity, MF, property) must include STCG (20%) and LTCG (12.5%) in advance tax. Capital gains arising after a due date don't attract 234C interest for prior instalments — include them in the next instalment. Book gains strategically across Q3 and Q4.

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Landlords — Rental Income

Individuals with rental income must pay advance tax if tax after TDS exceeds ₹10,000. House property income is computed after 30% standard deduction (old regime) or actual interest on home loan. Rental income above threshold also attracts TDS (194I) — claim credit against advance tax.

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Senior Citizens — Exemption

Resident senior citizens (60+) who do NOT have income from business or profession are fully exempt from advance tax under Section 405 (old Section 207). They pay all tax as self-assessment tax when filing ITR. However, if a senior citizen has business income — even part-time — they must pay advance tax like everyone else.

Complete Guide

Advance Tax in India FY 2026-27 — Complete Guide

Advance tax — also called the "pay-as-you-earn" tax — is income tax paid in instalments during the financial year itself, rather than as a lump sum when filing the ITR. It is mandatory under Section 404 of the Income Tax Act 2025 (formerly Section 208 of ITA 1961) when estimated tax liability for the year exceeds ₹10,000 after deducting expected TDS and TCS. For FY 2026-27 (Tax Year 2026-27), advance tax is payable in four cumulative instalments: 15% by 15 June 2026, 45% by 15 September 2026, 75% by 15 December 2026, and 100% by 15 March 2027. These percentages are cumulative totals, not additional payments — so the September instalment is 30% more (45% total − 15% already paid).

The penalty for missing or underpaying advance tax is significant: Section 234C interest (Section 425 of ITA 2025) at 1% per month on the shortfall in each instalment, plus Section 234B interest (Section 424 of ITA 2025) at 1% per month if less than 90% of total tax is paid by 31 March. For capital gains arising after a specific instalment date — for example, a property sale in October missing the June and September deadlines — interest under 234C does not apply for those prior instalments on the capital gains portion. Key exceptions: resident senior citizens (60+) without business income are fully exempt from advance tax. Taxpayers under presumptive taxation (Section 44AD/44ADA) can pay 100% in one shot by 15 March. TAXAJ's CA team computes exact advance tax liability, advises on instalment timing, and files ITR with correct advance tax credit reconciliation.

FAQ

Advance Tax — Most Asked Questions

Advance tax for FY 2026-27 is payable in 4 cumulative instalments: 15 June 2026 — 15%, 15 September 2026 — 45%, 15 December 2026 — 75%, and 15 March 2027 — 100% of the estimated net tax liability. The percentages are cumulative totals, not per-quarter additions. So by September, 45% should have been paid in total (not an additional 45%). Taxpayers under presumptive taxation (Section 44AD/44ADA) can pay 100% in one single instalment by 15 March 2027. Advance tax can also be paid by 31 March — it will still count as advance tax (not self-assessment tax), but Section 234C interest for the March instalment shortfall will apply.
The following are exempt from advance tax: (1) Resident senior citizens (60 years or above) who do NOT have any income from business or profession. They pay all tax as self-assessment tax when filing ITR. (2) Taxpayers whose estimated net tax liability (after TDS/TCS) does not exceed ₹10,000 for the year. (3) Note: Senior citizens who have business or professional income — even part-time consultancy — lose this exemption and must pay advance tax in the regular 4-instalment schedule. Salaried employees covered fully by employer TDS are practically exempt (no net liability above ₹10,000).
Step-by-step: (1) Estimate total income for the full year from all sources — salary, rent, business, interest, capital gains; (2) Deduct eligible deductions (80C, HRA, home loan interest under old regime; or standard deduction ₹75,000 under new regime for salaried); (3) Compute income tax on taxable income using applicable slab rates and regime; (4) Add surcharge and 4% cess; (5) Apply Section 87A rebate (₹60,000 max under new regime if income ≤₹12L; ₹12,500 under old regime if income ≤₹5L); (6) Deduct expected TDS/TCS for the year; (7) If net liability > ₹10,000, pay 15% by 15 June, 45% by 15 Sep, 75% by 15 Dec, 100% by 15 Mar. Use TAXAJ's free calculator above for instant computation.
Section 234C interest (Section 425 of ITA 2025): 1% per month simple interest on the shortfall in each instalment. For Q1 (June) — interest if paid amount is less than 15% of annual tax. For Q2 (September) — interest if cumulative paid is less than 45%. For Q3 (December) — less than 75%. For Q4 (March) — less than 100%. Note: No 234C interest if you pay at least 12% by June and 36% cumulative by September (safe harbour). Section 234B interest (Section 424): 1% per month from April 1 on shortfall if less than 90% of total assessed tax was paid as advance tax during the year. Both types of interest are non-waivable and compulsory.
Yes, capital gains (STCG at 20%, LTCG at 12.5%) are included in advance tax computation. The key relief is: if capital gains arise after a specific instalment due date, Section 234C interest does not apply for shortfall in prior instalments on that gain. Example: If you sell property in October 2026, you are not expected to have covered this in June or September instalments. Include the capital gains tax in the December (Q3) and March (Q4) instalments. If capital gains arise only in January–March, include them in the March instalment only. Always pay by 15 March (or at latest 31 March) to avoid Section 234B interest from April onwards.
Yes. Taxpayers under Section 44AD (small businesses with turnover ≤₹2 crore) and Section 44ADA (professionals with receipts ≤₹50 lakh) under the presumptive taxation scheme can pay their entire advance tax in one instalment by 15 March 2027. They do not need to follow the 15%/45%/75%/100% four-instalment schedule. This is a significant compliance benefit for small businesses and professionals. Note: Section 44AE (goods vehicle operators) does NOT get this benefit — they must follow the regular 4-instalment schedule. Select the "Presumptive Taxation" option in TAXAJ's calculator above for one-instalment computation.
Pay advance tax online via Income Tax e-filing portal (incometax.gov.in): (1) Log in with PAN and password; (2) Go to e-File → e-Pay Tax → New Payment; (3) Select "Income Tax" as payment type; (4) Choose Minor Head: 100 — Advance Tax; (5) Select Tax Year 2026-27; (6) Enter the amount under income heads (it can be a lump sum — no need to split by source); (7) Pay via Net Banking, UPI, Debit Card, or NEFT/RTGS; (8) Download and save the challan (Challan ITNS 280). The challan acts as proof of payment and is claimed as credit in your ITR. TAXAJ can advise on exact amounts and timing for each instalment to minimise interest.
New Tax Regime (Default) — FY 2026-27: ₹0–4L: Nil · ₹4–8L: 5% · ₹8–12L: 10% · ₹12–16L: 15% · ₹16–20L: 20% · ₹20–24L: 25% · Above ₹24L: 30% · Section 87A rebate ₹60,000 (income ≤₹12L = zero tax) · Standard deduction ₹75,000 for salaried · Max surcharge 25% · No 80C/HRA deductions. Old Tax Regime: ₹0–2.5L: Nil · ₹2.5–5L: 5% · ₹5–10L: 20% · Above ₹10L: 30% · Senior citizens: ₹0–3L Nil · Super senior: ₹0–5L Nil · Section 87A rebate ₹12,500 (income ≤₹5L) · All 80C/HRA/home loan deductions available · Max surcharge 37%. No slab changes in Budget 2026 — FY 2025-26 slabs continue unchanged for FY 2026-27.

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