Your four advance tax instalments for FY 2026-27, and the 234A, 234B and 234C interest
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 30 Oct 2026.Advance tax for FY 2026-27 is paid in four parts, 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March, once the tax after TDS reaches ₹10,000. Paying late costs 3% or 1% per instalment, plus 1% a month on anything below 90% after 31 March.
₹2,150
Balance left to pay: ₹20,000.Income-tax Act, 2025 and Income-tax Rules, 2026, checked 30 Sep 2026. An estimate, not tax advice; the late filing fee is not included.
| By | Due in total | Paid | Short | Interest |
|---|---|---|---|---|
| 15 Jun 2026 (15%) | ₹15,000 | ₹10,000 (10%) | ₹5,000 | 3% of ₹5,000 = ₹150 |
| 15 Sep 2026 (45%) | ₹45,000 | ₹35,000 (35%) | ₹10,000 | 3% of ₹10,000 = ₹300 |
| 15 Dec 2026 (75%) | ₹75,000 | ₹65,000 (65%) | ₹10,000 | 3% of ₹10,000 = ₹300 |
| 15 Mar 2027 (100%) | ₹1,00,000 | ₹80,000 (80%) | ₹20,000 | 1% of ₹20,000 = ₹200 |
| Section 425 (234C) interest | ₹950 | |||
Each shortfall is rounded down to a multiple of ₹100 before the rate is applied (rule 269). Amounts paid 16 to 31 March count as advance tax for 234B but are too late for the 15 March instalment.
FY 2026-27 · Rates and rules read from the sources listed on this page (the earliest on 30 Oct 2026); they may have changed since.
Under How you pay, pick Four instalments, Presumptive (44AD / 44ADA) or Senior, no business.
Enter the Tax for the year, after TDS and TCS.
Replace the example figures under Advance tax paid with what you paid in each window, from By 15 Jun 2026 to 16 to 31 Mar 2027.
Choose the Return due date (2027) and set Balance paid on and Return filed on.
Read Interest you owe with the 234C, 234B and 234A split, and open Instalments and 234C for each due date; Share result copies a link.
Enter the tax you expect to owe for FY 2026-27 after TDS and TCS, and what you have paid so far. The calculator shows how much was due by each date, where you fell short, and the interest the Income-tax Act, 2025 charges for it. It runs in your browser, is free, and nothing you type is sent anywhere.
Section 408 sets four dates: 15% of the year's tax by 15 June 2026, 45% by 15 September, 75% by 15 December and the whole amount by 15 March 2027. Each figure is a running total, so the September instalment on ₹1,00,000 of tax is ₹30,000. People using the presumptive schemes (formerly 44AD and 44ADA, now section 58) pay everything by 15 March. A resident aged 60 or more with no business income pays no advance tax at all.
Every amount is rounded down to a multiple of ₹100 before the interest is worked out, as rule 269 of the Income-tax Rules, 2026 requires, and a started month counts as a full month.
It does not work out your tax; use the income tax calculator for that and bring the figure here. It does not apply the relief in section 425(4) for capital gains or dividends you could not foresee, it assumes the whole balance is paid on one day, and it leaves out the late filing fee. Figures and sections were checked on 30 September 2026.
Anyone whose tax for the year, after TDS and TCS, is ₹10,000 or more, under section 404 of the Income-tax Act, 2025. A resident aged 60 or more with no business or professional income is exempt under section 403(3). Salaried people usually owe none, because the employer deducts tax each month, unless they have large interest, rent or capital gains.
The four dates are 15 June 2026 for 15% of the year's tax, 15 September for 45%, 15 December for 75% and 15 March 2027 for the full amount. The percentages are running totals. Presumptive-scheme taxpayers pay once, by 15 March. Anything paid by 31 March still counts as advance tax for the year.
Take the amount due by the date, subtract what was paid by then, round down to a multiple of ₹100, and charge 3% for June, September and December or 1% for March. Under the Income-tax Act, 2025 this is section 425. With ₹10,000 paid against ₹15,000 due in June, the interest is 3% of ₹5,000, which is ₹150.
Section 425(2) waives the interest for the June instalment if at least 12% of the year's tax was paid by 15 June, and for the September instalment if at least 36% was paid by 15 September. The leeway exists because income is hard to predict early in the year. December and March have no such leeway.
Interest under section 424, formerly 234B, applies when advance tax paid by 31 March is less than 90% of the tax for the year. It is 1% of the unpaid tax for each month or part of a month from 1 April until the balance is paid. Paying 90% or more by 31 March avoids it entirely.
No. The fee for filing after the due date is a separate charge under the Act and is not part of the interest shown here. Section 423 interest, formerly 234A, only runs on tax still unpaid, so paying the balance before the due date avoids it even if the return itself is filed late.
Rates and rules change; check the source before you rely on a figure.
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