India Tax Due DatesAdvance tax due dates and instalments
Work out how much to pay on 15 June, 15 September, 15 December and 15 March under section 408 of the Income-tax Act, 2025, read on 13 November 2026. Nothing you type leaves your device.
Example: ₹1,00,000 of advance tax
| Pay by | This instalment | Total by then |
|---|---|---|
| 15 June | ₹15,000 | ₹15,000 |
| 15 September | ₹30,000 | ₹45,000 |
| 15 December | ₹30,000 | ₹75,000 |
| 15 March | ₹25,000 | ₹1,00,000 |
Common questions
Who has to pay advance tax?
Section 404 of the Income-tax Act, 2025: where the tax payable during the financial year, as worked under that Part, is ₹10,000 or more.
What are the advance tax due dates?
Section 408: at least 15% of the advance tax by 15 June, 45% by 15 September, 75% by 15 December and the whole by 15 March, each less what you have already paid.
Is there a different rule for presumptive taxpayers?
Yes. An assessee who declares profits under section 58(2) (Table serial 1 or 3) pays the whole advance tax by 15 March (section 408(2)).
Source
- The Income-tax Act, 2025, as published in the Gazette of India Extraordinary: section 263 (return of income and its due dates), section 404 and 408 (advance tax and its instalments) and section 425 (interest on shortfall of advance tax). The enacted text was read on 13 November 2026.
Dates and rules from the Income-tax Act, 2025 as read on 13 November 2026. The Government can extend or change dates by notification, and a due date on a holiday is not moved on this site. This site is independent, not connected with the Income Tax Department, and gives information, not tax advice.