Advance tax calculator
Cumulative 15% / 45% / 75% / 100% by 15 Jun / 15 Sep / 15 Dec / 15 Mar. Presumptive taxpayers pay 100% by 15 Mar. Senior citizens with no business income are exempt.
Result
Net liability ₹0 is below the ₹10,000 threshold — no advance tax due (s.208).
How we calculate this
Source: Income Tax Department — 2026-27 bracket schedule.
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| Band | Rate |
|---|
- Net liability = total tax − TDS already deducted. If < ₹10,000, no advance tax due [s.208].
- Senior citizens with no business income are exempt [s.207(2)].
- Non-presumptive: cumulative 15% / 45% / 75% / 100% by the four cutoffs [s.211].
- s.234C: safe harbour at first two cutoffs is 12% / 36%. Crossing the safe harbour avoids 234C; below it, interest is measured against the FULL 15% / 45% requirement, not the safe-harbour figure.
- 234C interest = shortfall × 1% × months (3 / 3 / 3 / 1).
- s.234B: < 90% paid by year-end triggers 1%/month interest on the shortfall vs full liability, from April until paid.
- Presumptive (s.211(1)(b)): single 100% instalment by 15 Mar.
NOT financial advice - seek advice from a professional for your specific situation
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