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Tax guide

Advance Tax: Who Pays, and the Four Due Dates

If your tax for the year will be ₹10,000 or more, you pay it in advance during the year: at least 15% by 15 June, 45% by 15 September, 75% by 15 December and all of it by 15 March. Presumptive taxpayers pay the whole amount by 15 March.

Who must pay

Anyone whose estimated tax for the year is ₹10,000 or more pays it as advance tax. A resident senior citizen, aged 60 or more, with no income from a business or profession does not have to. [1]

The instalments

  • 15 June: at least 15% of the year's tax
  • 15 September: at least 45%
  • 15 December: at least 75%
  • 15 March: 100%

Each figure is the total paid so far, not the size of that instalment. [1]

Presumptive taxpayers

Small businesses and professionals who declare income on a presumptive basis pay all of their advance tax by 15 March, in one instalment. The Income-tax Act, 2025 keeps the same four dates and the single March date in section 408. [2]

What to ask a CA

  • How much of my tax is already covered by TDS from my salary, bank or clients?
  • Do I need to pay advance tax on capital gains or rent this year?
  • Can you remind me before each due date?

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Questions

Who needs to pay advance tax?

Anyone whose estimated tax for the year is ₹10,000 or more, except resident senior citizens with no business or professional income.

What are the advance tax due dates?

15 June (15%), 15 September (45%), 15 December (75%) and 15 March (100%).

When do presumptive taxpayers pay advance tax?

All of it by 15 March, in one instalment.

Sources

  1. Provisions relating to payment of advance tax, Income Tax Department
  2. Section 408, Income-tax Act 2025: instalments of advance tax and due dates, Income Tax Department

This guide is general information, not tax advice. It summarizes the sources above, which were last checked on October 23, 2026. Talk to a chartered accountant about your own situation.

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