Advance Tax CalculatorFY 2025-26

Find out if advance tax applies to you, estimate your 15 March installment, and calculate 234B/234C interest if you missed earlier deadlines. Works for salaried employees, freelancers (44ADA), and business owners (44AD).

Highlights

Normal and presumptive (44AD/44ADA) schedule support.
Profile presets for salaried, freelancer, and business scenarios.
Installment-wise required vs paid cumulative tracking.
234C shortfall interest estimate with due-date logic.
234B estimate with month-or-part counting from assessment year start.

⚠️ Upcoming deadline

15 March 2026 — Final advance tax installment (100% of liability due)

Missed earlier installments? This calculator estimates your 234C interest too. Pay the balance before 15 March to avoid additional 234B interest.

Which preset should I use? ▾

👔 Salaried employee

Your employer deducts TDS from salary each month. If TDS covers 90%+ of your annual tax, advance tax doesn't apply to you. Load the salaried preset — most people in this category see zero advance tax due.

💻 Freelancer / Consultant (44ADA)

Under 44ADA presumptive scheme, you pay 100% of advance tax in a single installment by 15 March (no quarterly splits required). Enter your estimated full-year tax liability minus TDS from clients.

🏢 Business owner (44AD)

Like 44ADA, presumptive business taxpayers also pay 100% by 15 March. If you've opted out of presumptive and file regular returns, use the non-presumptive mode with quarterly payments.

Quick start — load a preset

Tax base

Use the Income Tax Calculator above to estimate your total annual tax liability, then copy it here.

Estimated total annual tax liabilityYour estimated full-year tax before any set-offs (TDS, advance tax, credits). Copy this from the Income Tax Calculator — use the 'Total tax before credits' row for your chosen regime.Expected TDSTotal TDS expected for the year — salary TDS from employer + TDS on FD interest from bank + TDS on professional fees from clients. Find in Form 26AS or AIS.Expected TCSTax collected at source expected to be available as credit.Relief u/s 89Relief under section 89, if applicable.Foreign tax creditTax credit claimed under DTAA/foreign tax relief rules.MAT/AMT creditSet-off credit available from earlier years, if applicable.

Profile and mode

Senior citizen with no business/professional incomeIf true, advance tax is generally not mandatory for resident seniors without business/professional income.Presumptive income scheme (44AD/44ADA)Presumptive assessees typically pay full advance tax by 15 March rather than quarterly percentages.

Advance tax paid so far

Paid by 15 JunTotal advance tax paid on or before 15 June.Paid by 15 SepAdditional advance tax paid by 15 September.Paid by 15 DecAdditional advance tax paid by 15 December.Paid by 15 MarAdditional advance tax paid by 15 March.

Interest assumption date

Set to your ITR filing date (e.g. 31 July 2026 for non-audit cases) to estimate full 234B interest exposure.

Assessment payment date for 234B estimate234B interest runs from 1 April of the assessment year to the date you pay self-assessment tax. Non-audit taxpayers: typically 31 July AY. If you pay early, set the actual date to see a lower interest estimate.

Advance tax result

Assessed tax: ₹1,50,000

Advance-tax basis: ₹1,50,000

Liability status: Advance tax applies

Installment	Required cumulative	Paid cumulative	Shortfall	234C months	234C interest
By 15 Jun (15%)	₹22,500	₹0	₹22,500	3	₹675
By 15 Sep (45%)	₹67,500	₹0	₹67,500	3	₹2,025
By 15 Dec (75%)	₹1,12,500	₹0	₹1,12,500	3	₹3,375
By 15 Mar (100%)	₹1,50,000	₹0	₹1,50,000	1	₹1,500

Section 234C

Estimated interest: ₹7,575

Schedule type: Normal

Section 234B

Shortfall: ₹1,50,000

Months counted: 4

Estimated interest: ₹6,000

Outstanding tax before interest: ₹1,50,000

Total estimated interest: ₹13,575

Estimated amount payable now: ₹1,63,575

Assumptions in this estimate

Assessed tax is estimated after TDS/TCS/relief/credit set-offs entered above.
Section 234C is computed installment-wise using 1% per month rates.
Section 234B is estimated when advance tax paid is below 90% of assessed tax.
234B month count is computed from 2026-04-01 to the selected assessment date as month-or-part thereof.

Methodology

Assessed tax is estimated after set-offs entered for TDS/TCS/relief/credits.
Advance tax applicability gate checks the Rs 10,000 threshold and senior-citizen exception.
Installment shortfalls are computed cumulatively at each statutory checkpoint.
Interest estimates are based on 1% per month rates with configurable assessment date.

Scope and assumptions

This tool provides an estimate for planning and does not replace final return computation.
Interest is sensitive to actual payment timing and assessment adjustments.
Use final challan and AIS/TIS data while filing.

FAQ

Do salaried employees need to pay advance tax?

Usually no. If your employer deducts TDS each month covering 90% or more of your annual tax liability, advance tax does not apply. Load the "Salaried (TDS heavy)" preset to verify — most salaried employees see zero advance tax due.

How do freelancers calculate advance tax under 44ADA?

Under 44ADA presumptive scheme, freelancers and consultants pay 100% of advance tax in a single installment by 15 March — no quarterly splits required. Enter your estimated full-year tax minus TDS from clients. Use the "Freelancer (44ADA)" preset.

What is the 15 March advance tax deadline?

15 March is the fourth and final advance tax installment deadline, by which 100% of annual advance tax liability must be paid. Presumptive taxpayers (44AD/44ADA) pay the full amount by this date. Missing it triggers 234C interest and potentially 234B interest.

When is advance tax required?

Advance tax is generally required when estimated net tax liability exceeds Rs 10,000 after TDS/TCS and eligible set-offs.

Does this handle presumptive taxpayers?

Yes. It includes a presumptive mode for both 44AD (business) and 44ADA (professionals) that applies the consolidated 15 March payment approach.

How is section 234C estimated?

It computes installment shortfalls at each due date and applies 1% monthly interest over statutory month counts.

Should I still verify with final return figures?

Yes. Use this as a planning aid; confirm final liability with full return data and filing utilities.

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