Compliance GuideAdvance Tax
INCOME-TAX · quarterly

Advance Tax: Advance Tax Payments

Pay advance income tax

DUE DATE
15 June, 15 September, 15 December, 15 March
FILED WITH
Income Tax Portal
HANDLED BY
Chartered Accountant
EST. COST
Free

What is Advance Tax?

If your company's or LLP's estimated annual tax liability exceeds ₹10,000, you must pay tax in four quarterly instalments throughout the year instead of all at once. Missing advance tax payments attracts interest of 1% per month on the shortfall.

Penalty for missing Advance Tax

Interest at 1% per month on unpaid amount under Sections 234B and 234C. No flat fine.

Source: Income Tax Act 1961, ss.207-211

Pending CA review

Documents required

Estimated P&L for the yearPrevious year tax return

Applies to:

private limitedopcllp

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