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ADVANCE-TAXcriticalCBDT (Income Tax)

Advance Tax Instalment: due date and penalty

Also searched as: ADVANCE-TAX · Challan ITNS 280N (ITNS 280 before 2026-27)

Pay advance tax in four instalments — 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March.

Next due date

15 December 2026for 3rd instalment (75%) FY 2026-27

If it is late: Interest at 1% per month under s.424 and s.425 on the shortfall. For periods beginning before 1 April 2026: Interest at 1% per month under s.234B and s.234C on the shortfall

Track Advance Tax Instalment and every other filing — free for 14 days

Get told before Advance Tax Instalment is due

We will email you a week before the next one, and before each one after that.

One email per occurrence of Advance Tax Instalment, and nothing else unless you tick the box above — and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.

Due
15 Jun, 15 Sep, 15 Dec, 15 Mar
Frequency
Quarterly
If it lapses
Interest at 1% per month under s.424 and s.425 on the shortfall. For periods beginning before 1 April 2026: Interest at 1% per month under s.234B and s.234C on the shortfall
Statutory reference
S.408, Income-tax Act 2025 (s.211, Income-tax Act 1961, for years before 2026-27)

Where this date comes from

The instrument
S.408, Income-tax Act 2025 (s.211, Income-tax Act 1961, for years before 2026-27)

Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.

Who has to file it

Every one of these has to hold before Advance Tax Instalment binds an entity:

  • turnover of ₹1.00 Cr or more
Filed on:
Income Tax e-Filing
Usually owned by:
Accountant
Typical effort:
4 hours

Common questions

What is the due date of Advance Tax Instalment?
It is next due on 15 Dec 2026, for 3rd instalment (75%) FY 2026-27. 15 Jun, 15 Sep, 15 Dec, 15 Mar. It falls due every quarter.
Who has to file Advance Tax Instalment?
It applies to turnover of ₹1.00 Cr or more.
What is the penalty for filing Advance Tax Instalment late?
Interest at 1% per month under s.424 and s.425 on the shortfall. For periods beginning before 1 April 2026: Interest at 1% per month under s.234B and s.234C on the shortfall
How do I file Advance Tax Instalment?
On the income tax e-filing portal (incometax.gov.in), the taxpayer assigns the form to their chartered accountant under Authorised Partners. The CA uploads the report with their DSC, and the taxpayer then accepts it from the e-File worklist — the filing is complete only once it is accepted.

This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.

Other Income Tax obligations