{"id":6789,"date":"2021-12-17T04:36:32","date_gmt":"2021-12-17T04:36:32","guid":{"rendered":"https:\/\/msassociates.pro\/articles\/?p=6789"},"modified":"2025-09-11T15:59:55","modified_gmt":"2025-09-11T15:59:55","slug":"provisions-related-to-advance-tax","status":"publish","type":"post","link":"https:\/\/www.msassociates.pro\/articles\/provisions-related-to-advance-tax\/","title":{"rendered":"Provisions related to Advance Tax"},"content":{"rendered":"

The scheme of advance tax requires every assessee to estimate his current income and if tax liability on such estimated income exceeds the specified limit, the assessee is required to pay the estimated tax in instalments during the financial year itself. Thus, an assessee is required to pay tax as he earns and therefore the scheme of advance tax is also known as ‘Pay as you Earn Scheme’.<\/p>\n

Who is liable to pay advance tax?\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>“Every person, whose estimated tax liability for the Financial Year is Rs. 10,000 or more, shall pay his taxes in advance in the form of advance tax.<\/p>\n

For instance, if one is earning through capital gains, House property or business, the concept becomes relevant.<\/p>\n

However, a resident senior citizen (i.e., an individual of the age of 60 years or above) not having any income from a business or profession is not liable to pay advance tax.<\/p>\n

Any rebate due fetches you an interest of 0.5% every month, or, 6% annually, as in the case of an income tax refund.”<\/p>\n

What are the due dates for payment of advance Tax?\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 “Normal Cases:<\/strong><\/p>\n

1st Installment-On or before June 15th of the previous year- 15% of advance tax<\/p>\n

2nd Installment-On or before September 15th of the previous year-30% of advance tax<\/p>\n

3rd Installement-On or before December 15th of the previous year-30% of the advance tax<\/p>\n

4th Installement-On or before March 15th of the previous year-25% of advance tax<\/p>\n

Presumptive Cases:<\/strong><\/p>\n

An assessee, who declares his business or professional income in accordance with the presumptive tax scheme of section 44AD or section 44ADA, is required to discharge the whole amount of his advance tax liability on or before March 15th of the previous year.<\/p>\n

YOU….can pay 100% of the advance tax in a single instalment on or before March 15 of the previous year.<\/p>\n

What are the consequences of failure to deposit advance Tax?\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0 <\/strong>“The Income Tax Act provides for charging of interest for non- payment\/short payment\/deferment in payment of advance tax which is calculated as below:<\/p>\n

    \n
  1. INTEREST U\/S 234A: For late or non-furnishing of return, simple interest @ 1% for every month or part thereof from the due date of filing of return to the date of furnishing of return, on the tax as determined u\/s 143(1) or on regular assessment as reduced by TDS\/advance tax paid or tax reliefs, if any, under Double Tax Avoidance Agreements with foreign countries.<\/li>\n
  2. INTEREST U\/S 234B: For shortfall in payment of advance tax by more than 10%, simple interest @ 1% per month or part thereof is chargeable from 1st April of the assessment year to the date of processing u\/s 143(1) or to the date of completion of regular assessment, on the tax as determined u\/s 143(1) or on regular assessment less advance tax paid\/ TDS or tax reliefs, if any, under Double Tax Avoidance Agreements with foreign countries.<\/li>\n
  3. INTEREST U\/S 234C: For deferment of advance tax. If advance tax paid by 15th September is less than 30% of advance tax payable, simple interest @ 1% is payable for three months on tax determined on returned income as reduced by TDS\/TCS\/Amount of advance tax already paid or tax relief, if any, under Double Tax Avoidance Agreement with forgiving contribution. Similarly, if amount of tax paid on or before 15th December is less than 60% of tax due on returned income, interest @ 1% per month is to be charged for 3 months on the amount stated as above. Again, if the advance tax paid by 15th March is less than tax due on returned income, interest @ 1% per month on the shortfall is to be charged for one month”<\/li>\n<\/ol>\n
    \n

    Advance Tax \u2014 Normal Cases vs Presumptive Cases (Quick View)<\/h2>\n
    \n\n\n\n\n\n\n\n\n\n
    Scenario<\/th>\nDue Date<\/th>\n% of Advance Tax Payable<\/th>\nNotes<\/th>\n<\/tr>\n<\/thead>\n
    Normal Cases<\/strong> (non-presumptive)<\/td>\nJune 15<\/td>\n15%<\/td>\nFirst installment.<\/td>\n<\/tr>\n
    <\/td>\nSept 15<\/td>\n30%<\/td>\nSecond installment.<\/td>\n<\/tr>\n
    <\/td>\nDec 15<\/td>\n30%<\/td>\nThird installment.<\/td>\n<\/tr>\n
    <\/td>\nMar 15<\/td>\n25%<\/td>\nFourth installment.<\/td>\n<\/tr>\n
    Presumptive Cases<\/strong> (Sec 44AD\/44ADA)<\/td>\nMar 15<\/td>\n100% in one installment<\/strong><\/td>\nEntire advance tax due by Mar 15.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/section>\n

    <\/p>\n

    \n

    How Advance Tax Works \u2014 Simple Flow<\/h2>\n
    \n
    \n

    Estimate Income<\/strong><\/p>\n

    Project current FY taxable income<\/div>\n<\/div>\n
    \u279c<\/div>\n
    \n

    Check Liability \u2265 \u20b910,000?<\/strong><\/p>\n

    If yes, advance tax applies<\/div>\n<\/div>\n
    \u279c<\/div>\n
    \n

    Pay in Installments<\/strong><\/p>\n

    Normal: 4 installments \u2022 Presumptive: 100% by Mar 15<\/div>\n<\/div>\n
    \u279c<\/div>\n
    \n

    Avoid Penalties<\/strong><\/p>\n

    Stay compliant & avoid 234A\/234B\/234C interest<\/div>\n<\/div>\n<\/div>\n<\/section>\n

    <\/p>\n

    \n

    Case Study \u2014 Salaried Person with Capital Gains (Missed Deadlines)<\/h2>\n
    \n

    Profile:<\/strong> Mr. A draws salary (TDS deducted by employer) and sells equities in August, realizing short-term capital gains that increase his total tax liability for the year. His net tax payable after TDS<\/em> for the FY is \u20b950,000, but he doesn\u2019t pay any advance tax by the June\/Sept\/Dec due dates.<\/p>\n

      \n
    1. Section 234C (deferment of installments):<\/strong> Required milestones weren\u2019t met (e.g., <30% by Sept 15, <60% by Dec 15), so simple interest @ 1% per month<\/em> is charged for three months for each missed milestone and one month for the Mar 15 shortfall.<\/li>\n
    2. Section 234B (short payment):<\/strong> Since advance tax was <90% of assessed tax<\/em>, 1% per month<\/em> applies from April 1 of the assessment year until processing\/regular assessment on the balance after TDS\/reliefs.<\/li>\n
    3. Section 234A (late return, if applicable):<\/strong> If he files the return late, 1% per month<\/em> applies from the due date of return to actual filing on tax payable after TDS\/reliefs.<\/li>\n<\/ol>\n

      Takeaway:<\/strong> When mid-year capital gains arise, update estimates and pay advance tax in the very next installment (or immediately) to minimize 234C\/234B interest.<\/p>\n<\/div>\n<\/section>\n

      <\/p>\n

      \n

      Advance Tax \u2014 Frequently Asked Questions<\/h2>\n
      \nWhat is advance tax and who should pay it?<\/summary>\n
      Advance tax is tax paid during the financial year on estimated income (\u201cpay as you earn\u201d). If your
      \nestimated total tax liability is \u20b910,000 or more<\/strong> after TDS\/reliefs, you must pay advance tax.
      \nResident senior citizens<\/em> without business\/professional income are exempt.<\/div>\n<\/details>\n
      \nWhat are the due dates for advance tax in India?<\/summary>\n
      Normal cases:<\/strong> June 15 (15%), Sept 15 (30%), Dec 15 (30%), Mar 15 (25%).
      \nPresumptive (Sec 44AD\/44ADA):<\/strong> 100% by Mar 15.<\/div>\n<\/details>\n
      \nWhat happens if you don\u2019t pay advance tax?<\/summary>\n
      Interest may apply under Sec 234C<\/strong> (deferment of installments) and Sec 234B<\/strong> (short payment).
      \nIf the return is also late, Sec 234A<\/strong> applies. All charge simple interest @ 1% per month\/part<\/em> on the
      \nrelevant shortfall\/amount for specified periods.<\/div>\n<\/details>\n
      \nHow is interest under Section 234B calculated?<\/summary>\n
      If advance tax paid is less than 90% of assessed tax<\/em>, 1% per month<\/strong> is charged from
      \nApril 1 of the assessment year<\/strong> to the date of processing\/regular assessment on the tax due after
      \nreducing advance tax\/TDS\/eligible reliefs.<\/div>\n<\/details>\n<\/section>\n","protected":false},"excerpt":{"rendered":"

      The scheme of advance tax requires every assessee to estimate his current income and if tax liability on such estimated income exceeds the specified limit, the assessee is required to pay the estimated tax in instalments during the financial year itself. Thus, an assessee is required to pay tax as he earns and therefore the […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6789","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"\nAdvance Tax Provisions, Due Dates & Penalties Explained<\/title>\n<meta name=\"description\" content=\"Understand advance tax provisions, due dates, and penalties. Clear guide with 234A\/234B\/234C interest rules. 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