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How to Pay Advance Tax Online 2026

Advance Tax - pay quarterly if total tax > ₹10,000. Avoid 234B/C interest penalties.

📁 Tax ⏱️ 10-15 mins 💰 Tax Amount

About This Guide

Advance Tax mandatory if total tax liability > ₹10,000 in a financial year. 4 installments: 15% by June 15, 45% by Sept 15, 75% by Dec 15, 100% by March 15. Pay online at incometax.gov.in via Challan 280. Section 234B/C interest if delayed/short-paid. Senior citizens exempt (no business income).

Eligibility Criteria

Tax liability > ₹10,000 in FY
Salaried + extra income (rent, FD, capital gains)
Self-employed/business
Senior 60+ exempt if no business income
Presumptive (44AD/ADA): only March 15 installment

Documents Required

Keep these documents ready before starting application. Missing documents = delayed approval.

PAN
Net banking OR Debit card OR UPI
Tax estimate calculation
Challan 280 details

Step-by-Step Application Process

Follow these steps in order. Each step is critical - skip none.

Estimate Total Tax

Calculate expected income for FY → tax liability.

Calculate Installment

15% (Jun 15), 45% (Sept 15), 75% (Dec 15), 100% (March 15) of estimated tax.

Less Already Paid

TDS, prior installments. Pay balance.

Visit Portal

incometax.gov.in → e-Pay Tax.

Choose Type

(100) Advance Tax. NOT self-assessment.

Enter PAN

Verify name.

Choose AY

Assessment Year (e.g. 2026-27 for FY 2025-26 advance tax).

Enter Tax + Surcharge + Cess

Breakup as per calc.

Pay via Net Banking/UPI

Bank login, OTP.

Save BSR Code

Bank Service Receipt Code + Challan Serial Number for ITR.

Add to ITR

When filing ITR, mention these payments under Advance Tax.

Key Benefits

Avoids 234B/C interest (1% per month)
Spreads tax burden quarterly
Reduces lump sum at year-end
Reduces refund delay
Compliance maintained
Online instant credit
Net banking/UPI/Debit card all options

What Happens After Application?

Save BSR code + Challan number. Use when filing ITR. 26AS reflects payment in 7-15 days.

Frequently Asked Questions

Section 234B vs 234C?

234B: < 90% advance tax paid by year end. 234C: less than required installment % at quarter end. Both 1%/month interest.

Senior citizen exemption?

Senior 60+ NOT having business/profession income exempt from advance tax. Just self-assessment by ITR due date.