Advance Tax Planner

Advance-Tax Planner India — targets, due dates & 234B/234C hints

Use this advance-tax planner India page to map your instalments and avoid interest. Unlike a basic advance tax calculator India, this planner works as an advance tax calculator after TDS: you enter estimated tax for the FY, deduct TDS/TCS and reliefs, and it shows your net base plus the top-up needed before each date. If your advance tax threshold 10,000 is not crossed (net tax < ₹10,000), advance tax doesn’t apply; at ₹10,000 or more, it does.

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Advance-Tax Planner (India)

Compute your advance-tax targets as per Sections 207–211: 15% / 45% / 75% / 100%. The planner factors TDS/TCS and reliefs, flags the next top-up, and shows simple 234B/234C avoidance hints.

Planner

Example: FY 2025-26 ⇒ choose 2025.
Resident senior citizen (60+) without business/professional income
Presumptive (44AD/44ADA) — pay 100% by 15 Mar

Guidance only. If net tax (after TDS/reliefs) is < ₹10,000, advance tax isn’t applicable (s.208). Resident seniors without business/professional income are not liable (s.207). For exact 234B/234C interest, use a date-wise calculator.

Advance tax due dates (India):

Memorise the advance tax due dates:
15 June ≥15%, 15 September ≥45%, 15 December ≥75%, 15 March 100%.
Our planner displays each cumulative target and your shortfall so you never miss a checkpoint. This is better than a plain “split-into-four” tool because it adapts to your TDS/reliefs and payments already made.

How to calculate advance tax quarterly (step-by-step)

  1. Estimate your total tax for the FY (after regime choice), including cess.
  2. Subtract expected TDS/TCS — this gives you an advance tax calculator after TDS baseline.
  3. Subtract eligible reliefs/credits (s.89/90/90A/91, MAT/AMT set-offs).
  4. The result is your net advance-tax base.
  5. Pay to hit the cumulative targets by each advance tax due date.
  6. By 31 March, ensure total paid ≥ 90% to reduce 234B interest risk.

Avoid 234B interest & 234C interest on shortfall

  • Avoid 234B interest: keep total advance/self-assessment tax ≥90% by 31 March.
  • Avoid 234C interest on shortfall: meet each quarter’s cumulative % on time.
  • If income like capital gains or unexpected receipts arise mid-year, pay in the next instalment or by 31 March; certain situations get limited 234C relief.

Presumptive taxation 44AD & 44ADA — advance tax by 15 March

If you opt for presumptive taxation 44AD or presumptive taxation 44ADA, you can pay 100% by 15 March (single instalment) instead of quarterly. The planner supports this mode and still acts as an advance tax calculator after TDS if you have TDS or credits to net off.

Who should use this planner

  • Advance tax for freelancers with irregular receipts and lower TDS.
  • Advance tax for consultants billing domestic/foreign clients.
  • Advance tax planner for small business owners estimating quarterly profits.
  • Salaried users with bonus/ESOPs or other income where TDS may be insufficient.

FAQs — Advance-Tax Planner India

  1. What is the advance tax threshold of ₹10,000?
    Advance tax applies when your net tax payable after TDS/TCS and reliefs is ₹10,000 or more for the financial year.
  2. What are the advance tax due dates in India?
    Instalments are due on 15 June (≥15%), 15 September (≥45%), 15 December (≥75%), and 15 March (100%) of your net advance-tax base.
  3. How do I calculate advance tax after TDS?
    Estimate total tax for the FY (with cess), then subtract TDS/TCS and eligible reliefs/credits. The result is your net base used for instalments.
  4. How to calculate advance tax quarterly, step by step?
    Find the net base, then pay to reach the cumulative targets by each due date: 15%, 45%, 75%, and 100% by 15 March.
  5. How can I avoid 234B interest?
    Ensure total advance/self-assessment tax paid by 31 March is ≥90% of your final tax.
  6. How can I avoid 234C interest on shortfall?
    Meet each instalment’s cumulative percentage by its due date; if income arises later, pay in the next instalment or by 31 March.
  7. How does presumptive taxation (44AD/44ADA) affect payments?
    Under 44AD/44ADA, you may pay 100% by 15 March (single instalment) instead of quarterly percentages.
  8. Do resident senior citizens with no business income pay advance tax?
    No. Resident senior citizens (60+) without business or professional income are not liable to pay advance tax.
  9. What should freelancers and consultants know about advance tax?
    Advance tax for freelancers/consultants matters because TDS may be lower or irregular. Use the planner to stay on track and avoid 234B/234C.
  10. Does the old vs new regime change instalment rules?
    No. The advance tax due dates and percentages remain the same; only your tax estimate changes.
  11. If my employer’s TDS covers the full tax, do I still pay advance tax?
    If TDS fully covers your tax, no extra advance tax is needed. Verify using the planner after TDS.
  12. Can I pay more than the target and what proof should I keep?
    Yes, paying extra is fine. Keep your ITNS-280 challan and reconcile with Form 26AS/AIS while filing.
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Advance-Tax Planner for India

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Disclaimer

This page is for general information only and is not tax, legal, or financial advice. Tax rules change and individual circumstances vary—please verify with official Income-tax resources and consult a qualified Chartered Accountant before acting. Calculations are estimates and may differ from final assessments; TaxBizMantra assumes no liability for decisions made using this content or tool outputs.