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Central regulation

Advance Tax Payment (Quarterly)

Estimated income-tax liability above Rs 10,000 must be paid in four instalments — 15% by 15 Jun, 45% by 15 Sep, 75% by 15 Dec, 100% by 15 Mar. Presumptive scheme taxpayers pay 100% by 15 Mar.

Check this for your businessThe Compliance module

Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

Definition

Estimated income-tax liability above Rs 10,000 must be paid in four instalments — 15% by 15 Jun, 45% by 15 Sep, 75% by 15 Dec, 100% by 15 Mar. Presumptive scheme taxpayers pay 100% by 15 Mar.

  • SourceIncome-tax Act, 1961 — Sections 207–219 · Section 211
    incometax.gov.in

What it means in practice

Advance Tax Payment (Quarterly) is administered by Income Tax Department / CBDT. The obligation is grounded in Income-tax Act, 1961 — Sections 207–219 (Section 211).

Senior citizens with no business income are exempt. Resident individuals filing under 44AD/44ADA only pay one instalment in March.

  • SourceIncome-tax Act, 1961 — Sections 207–219 · Section 211
    incometax.gov.in

Triggers (applicability conditions)

Compliance radar in LuckPanda checks these conditions against a business profile to decide whether this rule applies.

  • estimated_tax_liability>=10000

Deadlines and penalty

Cadence
Quarterly · Recurring
Next due
Upcoming Next due 15 Dec 2026 (in 65 days)
Penalty for default
Interest u/s 234B (1% per month for shortfall) + 234C (1% per month per missed instalment).

The next date is worked out from today (India time) and the rule's statutory schedule; extensions notified by the government are not reflected.

Citations

  • SourceIncome-tax Act, 1961 — Sections 207–219 · Section 211
    incometax.gov.in

Advance Tax Payment (Quarterly) by state