If your income tax for 2026-27, after TDS, will be ₹10,000 or more, you pay it in instalments during the year rather than all at once with the return. The next instalment is due on 15 December 2026, when 75% of the year’s tax should have been paid.
Who has to pay
- The ₹10,000 test. Anyone whose tax for the year, after TDS and TCS, comes to ₹10,000 or more (section 404).
- Who it usually catches. Freelancers, professionals and business owners, and salaried people with sizeable rent, interest or capital gains on top of salary.
- Salary only. Usually no advance tax, because the employer deducts tax at source.
- Seniors. A resident aged 60 or more with no business or professional income is exempt (section 403(3)).
Due dates for 2026-27
| Due date | Share of the year’s tax paid by then | If the year’s tax is ₹1,00,000 |
|---|---|---|
| 15 June 2026 | 15% | ₹15,000 |
| 15 September 2026 | 45% | ₹45,000 |
| 15 December 2026 | 75% | ₹75,000 |
| 15 March 2027 | 100% | ₹1,00,000 |
If you use presumptive taxation for a business or profession (the old sections 44AD and 44ADA), you can pay the whole amount by 15 March instead. Anything paid by 31 March still counts as advance tax for the year.
Your estimate can change during the year. You can revise it and pay more or less in the remaining instalments (section 406).
Interest if you pay late or too little
- Deferment, section 425 (the old 234C): 3% of the shortfall at each of 15 June, 15 September and 15 December, and 1% of the shortfall at 15 March. There is no interest for June if at least 12% was paid by then, or for September if at least 36% was paid.
- Shortfall, section 424 (the old 234B): if less than 90% of the tax is paid by 31 March, simple interest of 1% a month, or part of a month, on the shortfall from 1 April after the year.
- Income you could not foresee: a shortfall caused by capital gains, dividends or first-year business income does not attract section 425 interest, provided the tax on it is paid in a later instalment or by 31 March.
How to pay online
- Log in to the income tax e-filing portal and open e-File, then e-Pay Tax.
- Choose “Income Tax Act 2025”, then New Payment and the Income Tax tile.
- Select tax year 2026-27 and the minor head “Advance Tax (100)”.
- Pay by net banking, debit card, UPI or another mode offered, and keep the challan receipt.
What to do now
- Estimate your income for the full year, including interest, rent and capital gains.
- Subtract the TDS you expect, and check whether the tax left is ₹10,000 or more.
- Pay enough by 15 December 2026 to bring your total to 75% of the year’s tax.
Common questions
I am salaried and also earn interest. Do I need to pay advance tax?
Only if your tax for the year, after TDS, comes to ₹10,000 or more. Your employer’s TDS usually covers the salary, so the question is the tax on the extra income.
I missed the September instalment. What now?
Pay the shortfall as soon as you can, and no later than 15 December. The September interest is already fixed at 3% of that shortfall, but paying before 15 December keeps it from counting as a shortfall at that date too.
Do senior citizens pay advance tax?
A resident aged 60 or more with no business or professional income is exempt. Others pay like anyone else.
Can I pay more than the instalment, or pay early?
Yes. The percentages are the minimum to have paid by each date.
Work out the year’s tax with the income tax calculator, and see new or old tax regime for 2026-27 if you have not chosen yet. We calculate advance tax as part of income tax return filing.
Sources: Income-tax Act, 2025, sections 403 to 408, 424 and 425; Income Tax Department FAQ on advance tax; e-filing portal help on paying tax.