Key Takeaways

You must pay advance tax in instalments on 15 June, 15 September, 15 December, and 15 March if your total tax liability exceeds ₹10,000 in a financial year.
You must pay 15%, 45%, 75%, and 100% of your total advance tax by the respective due dates as per the Income Tax portal. This prescribed advance tax payment percentage schedule applies to every eligible taxpayer, and failure to follow it attracts 1% interest per month under Sections 234B and 234C.
You can complete an advance tax payment online securely through the official e-Pay Tax facility available on the Income Tax Department website. Online payment options such as net banking, debit cards, and even advance tax payment by credit card are enabled through authorised banks.

Year-end par bada tax shock nahi chahiye? Thoda si advance planning kaafi hai with Advance tax payment!

Advance tax payment means paying your income tax in parts during the financial year instead of paying the full amount at the end of the year. This makes Income tax payment online India smoother and avoids last-minute pressure.

You are required to pay it in instalments on fixed due dates as prescribed by the Income Tax Department if your total tax liability is ₹10,000 or more in a year.

My total tax liability for the year was ₹60,000, and my employer had already deducted ₹30,000 as TDS. I still need to pay the remaining ₹30,000 as advance tax in instalments to avoid interest charges.

Bonus Tip: India’s tax calendar highlights that the final instalment of advance tax for the assessment year 2026-27 must be paid by March 15, 2026. Interest liabilities may apply under Sections 234B/234C if it is missed.

Who should pay the Advance Tax?

You should check whether advance tax applies to you before planning any advance tax payment online if you earn income beyond your regular salary.

Category of Taxpayer	When You Must Pay Advance Tax
Individuals (Salaried or Non-Salaried)	If your total tax liability after TDS is more than ₹10,000 in a financial year
Freelancers and Professionals	If the estimated annual tax payable exceeds ₹10,000
Business Owners	If total tax liability exceeds ₹10,000
Taxpayers under Presumptive Taxation (Section 44AD / 44ADA)	You must pay 100% of the advance tax by 15 March
Senior Citizens (60 years or above)	Exempt only if you do not have income from a business or profession

You should review your total estimated income carefully at the start of the financial year before proceeding with the India income tax payment online.

Rates and Due Dates for Advance Tax Payment

This schedule ensures you spread your tax payments throughout the year:

Instalment	Due Date	Minimum Tax Payable
First Instalment	On or before 15 June	At least 15% of your estimated advance tax
Second Instalment	On or before 15 September	At least 45% of advance tax (cumulative)
Third Instalment	On or before 15 December	At least 75% of the advance tax (cumulative)
Fourth Instalment	On or before 15 March	100% of advance tax (cumulative)

You will know exactly how much and when you need to pay, which makes income tax advance tax payment online more structured and predictable.

How to calculate the Advance Tax Payment?

You first calculate your estimated total income for the financial year. Then you compute your total tax liability as per the applicable slab rates. You check whether the remaining balance exceeds ₹10,000 after reducing TDS and eligible reliefs.

The income tax portal provides an advance tax payment calculator to help you estimate your liability accurately before proceeding with an advance income tax payment online.

Particulars	Amount (₹)
Total Estimated Income	8,00,000
Tax as per the slab	62,500
Less TDS	20,000
Balance Tax	42,500

You must pay advance tax in instalments since the balance exceeds ₹10,000.

For the June instalment: 15% of ₹42,500 = ₹6,375

This is how you can plan your advance tax payment online ICICI Bank or through the official portal and avoid last-minute stress.

How to Pay Advance Tax Online?

The Income Tax Department provides an e-Pay Tax facility that allows you to complete the payment securely from your home.

Go to the official Income Tax e-Filing website at https://www.incometax.gov.in.
On the homepage, click on the “e-Pay Tax” option under Quick Links.
Enter your PAN number and mobile number. Verify using the OTP received.
Select the relevant assessment year. Then choose “Advance Tax” under tax type.
Enter the amount of tax you want to pay under the correct head.
Select payment mode such as net banking, debit card, or advance tax payment by credit card.
Review the details carefully and confirm the transaction.
After successful payment, download and save the challan receipt for future reference.

You can also complete an advance tax payment online ICICI Bank through authorised bank portals. Do not confuse this with advance property tax payment, which is a separate municipal tax process.

What Happens If You Pay Advance Tax Late?

The Income Tax Department charges interest under specific sections of the Income Tax Act if you delay your advance tax payment.

Interest on Late or Short Payment

Section	When It Applies	Interest Charged
Section 234C	If you do not pay advance tax as per the prescribed instalments	1% per month on the shortfall amount
Section 234B	If you do not pay at least 90% of the total tax before the end of the financial year	1% per month on the unpaid tax amount

Interest is calculated at 1% per month or part of a month.
Even a delay of one day can attract interest for a full month.
Interest keeps increasing until the outstanding tax is fully paid.

You should pay advance tax as per the due dates to keep your India income tax payment online record clean and compliant.

Conclusion

Advance tax may seem complicated at first, but it becomes easy to manage once you understand the calculation and due dates. Plan carefully, estimate correctly, and complete your Income tax payment online India smoothly every financial year.

FAQs related to Advance Tax Payment

1. How can I download my advance tax payment receipt?

You can download it from the Income Tax e-Filing portal. Log in, go to Payment History, and download the challan receipt. You can also verify the payment in Form 26AS.

2. What should I do if I receive a notice for advance tax?

You should review your total income and recalculate your tax liability. If additional tax is payable, pay the balance along with applicable interest. Advance tax is based on your updated income estimate.

3. How does advance tax work for salaried employees?

If you pay advance tax separately, it does not automatically adjust in payroll. Your employer continues deducting TDS unless updated. Final adjustment happens while filing your ITR.

4. Do I need to pay advance tax if TDS is already deducted from my salary?

You must consider your total yearly income, including capital gains and interest. Advance tax is payable only on the shortfall after reducing the total expected TDS.

5. What if I pay more advance tax than required?

The excess amount is adjusted at the time of ITR filing. If there is an extra payment, you can claim a refund from the department.