Calculate quarterly advance tax installments per Section 211 (15% by Jun 15, 45% by Sep 15, 75% by Dec 15, 100% by Mar 15). Shows current shortfall, next due date, and remaining liability across the financial year.
Reviewed by the CalculatorKosh Editorial TeamUpdated June 2026Free · No sign-up
Advance Tax Calculator
Calculate quarterly advance tax installments per Section 211 (15% by Jun 15, 45% by Sep 15, 75% by Dec 15, 100% by Mar 15). Shows current shortfall, next due date, and remaining liability across the financial year.
Your Tax & Payments
Full-year tax estimate including surcharge and 4% cess, before TDS
TDS / TCS deducted from salary, FD interest, etc.
Used to flag overdue / due-soon installments
Advance Tax Paid So Far
Enter the amount you paid in each quarter (not cumulative — the calculator stacks them).
Current Shortfall
Action neededNext due: 15 Sep 2026·₹30,000
Where you stand
Shortfall of ₹30,000 — pay ₹30,000 by 15 Sep 2026 (31 days away) to stay current.
Net advance tax liability
₹1.0 L
Total paid so far
₹15,000
Current shortfall
₹30,000
Status
Action needed
Installment Schedule
Section 211 (4 installments)·Net liability ₹1,00,000
| Installment | Due date | Cumulative % | Required | Paid | Shortfall | Status |
|---|---|---|---|---|---|---|
| Q1 | 15 Jun 2026 | 15% | ₹15,000 | ₹15,000 | — | Paid on time |
| Q2 | 15 Sep 2026 | 45% | ₹45,000 | ₹15,000 | ₹30,000 | Due soon |
| Q3 | 15 Dec 2026 | 75% | ₹75,000 | ₹15,000 | ₹60,000 | Upcoming |
| Q4 | 15 Mar 2027 | 100% | ₹1,00,000 | ₹15,000 | ₹85,000 | Upcoming |
You have an unpaid shortfall — Section 234C interest will accrue
Interest at 1% per month applies to the deferred amount under Section 234C. Pay before the next quarter to avoid additional Section 234B liability (1% per month from 1 April of the assessment year if total advance tax paid was under 90% of final liability).
Related calculator
Calculate 234A / B / C interest on this shortfall
Section-by-section penalty interest breakdown for late filing (234A), insufficient advance tax (234B), and deferred installments (234C).
Cumulative Required vs Paid
Each pair compares the cumulative requirement (indigo) with what you have paid in total (slate) by that quarter's due date.
How It Works
This calculator works out your quarterly advance tax obligations under Sections 208 and 211 of the Income Tax Act. It takes your estimated full-year tax liability (after surcharge and cess), subtracts the TDS already deducted from your income, and shows the cumulative percentage you must have paid by each Sec 211 installment date — 15 June, 15 September, 15 December, and 15 March. Each installment due date is checked against today's date and the amount you have already paid, so the result shows where you currently stand and how much you still owe to stay on schedule.
Who has to pay advance tax
Section 208 requires advance tax from any taxpayer whose total tax liability (after TDS) exceeds ₹10,000 for the financial year. This catches salaried employees with significant non-salary income (rent, freelance work, capital gains), self-employed professionals, business owners, and pensioners with capital gains. Senior citizens above 60 who don't have business or professional income are statutorily exempt from advance tax — they pay only at the time of filing their return.
The Section 211 schedule
For regular taxpayers the schedule is cumulative — 15% by 15 June, 45% by 15 September, 75% by 15 December, and 100% by 15 March. Cumulative means each percentage is measured against the running total — by 15 September you should have paid at least 45% in total across the first two installments combined, not 30% in the second installment alone. For presumptive taxpayers under Sec 44AD or 44ADA, the schedule collapses to a single installment — 100% by 15 March of the financial year. Use the toggle above to switch between the two modes.
What happens if you miss an installment
Two interests can be triggered. Section 234C charges 1% per month (for three months on Q1-Q3 shortfalls, one month on Q4) on the deferred amount. Section 234B additionally charges 1% per month from 1 April of the assessment year onward, but only if total advance tax paid was less than 90% of the eventual liability. The calculator flags shortfalls so you can plan a catch-up payment before the next due date — paying mid-quarter is allowed and reduces 234C exposure on the next installment.
Frequently Asked Questions
Section 208 of the Income Tax Act requires advance tax from any taxpayer whose total tax liability for the financial year (after subtracting TDS / TCS) exceeds ₹10,000. This applies to salaried individuals with significant non-salary income, professionals, freelancers, business owners, and anyone with capital gains or rental income that isn't fully covered by TDS. Senior citizens (60+) who don't have business or professional income are statutorily exempt — they pay tax only at the time of filing their ITR.
Part of Income Tax Calculators (FY 2026-27) — compare every related calculator in one place.