Explainer · Advance Tax
How To Pay Advance Tax Online For Individual (India, 2026)
Advance tax is income tax you pay during the year as you earn, rather than in one lump sum at the end. If your total tax for the year, after TDS, is likely to be Rs 10,000 or more, you are expected to pay it in instalments on fixed dates. Paying online takes a few minutes on the income tax portal. This guide explains who has to pay, the due dates, and the exact steps for an individual.
- Who pays: anyone whose tax for the year, after TDS, is Rs 10,000 or more.
- Senior citizens: a resident senior with no business or professional income is exempt.
- Due dates: 15 June (15%), 15 September (45%), 15 December (75%), 15 March (100%).
- Where to pay: e-Pay Tax on incometax.gov.in, using challan 280, head Advance Tax (100).
- Pick the right year: choose the assessment year that follows the year you earned in.
- Save the challan: you need the BSR code and challan number when you file.
01Who has to pay advance tax
You are expected to pay advance tax if your estimated income tax for the year, after reducing TDS and TCS already deducted, comes to Rs 10,000 or more.
- Salaried individuals: usually your employer deducts TDS, so you may have nothing to pay. But if you also have interest, rent, capital gains or freelance income on which enough tax is not deducted, you may owe advance tax on that.
- Freelancers and professionals: most of your income has no TDS or only partial TDS, so advance tax usually applies.
- Business owners and traders: generally liable on estimated profits.
- Senior citizens: a resident senior citizen (60 or above) with no income from business or profession is exempt from advance tax.
Why it matters
If you should have paid advance tax and did not, interest is charged under sections 234B and 234C when you file. Paying the instalments on time avoids that interest. You can estimate the interest using the 234A, 234B and 234C interest calculator.
02Due dates and instalments
For individuals, advance tax is paid in four instalments across the year. The cumulative percentage of your total estimated tax that should be paid by each date is:
| Due date | Cumulative advance tax payable |
|---|---|
| 15 June | at least 15% |
| 15 September | at least 45% |
| 15 December | at least 75% |
| 15 March | 100% |
These dates apply to the financial year you are earning in. If a due date falls on a holiday, payment on the next working day is generally accepted. Taxpayers who opt for the presumptive scheme have a single instalment by 15 March; a salaried or ordinary individual follows the four dates above.
03How to pay advance tax online, step by step
You pay advance tax through the e-Pay Tax facility on the income tax e-filing portal at incometax.gov.in. You do not strictly need to log in, but logging in makes it easier and keeps a record.
- Go to incometax.gov.in and open e-Pay Tax (under Quick Links, or log in and find it under the e-File menu).
- Enter your PAN and mobile number and verify with the OTP.
- Choose the assessment year and select Advance Tax (100) as the type of payment.
- Enter the amounts: tax, and any surcharge, cess or interest if applicable. For a plain advance tax payment, you usually fill only the tax field.
- Choose how to pay: net banking, debit card, over the counter at an authorised bank, NEFT/RTGS, or UPI where offered.
- Complete the payment. A challan (CRN) is generated.
- Download and save the challan receipt. It shows the BSR code, challan serial number and date, which you will need at filing time.
The portal now handles most payments directly, so for most individuals there is no separate bank website to visit.
04Choosing the right challan and head
Advance tax uses challan number 280 (now built into the e-Pay Tax flow) with the minor head "Advance Tax (100)". Getting the head right matters, because it decides how the credit shows against your PAN:
- Advance Tax (100): use this for payments made during the year, before you file.
- Self-Assessment Tax (300): use this for any balance tax you pay at the time of filing, after the year has ended.
- Assessment year, not financial year: select the assessment year that follows the year you earned in. A common mistake is choosing the wrong year.
If you pick the wrong head or year, the payment may not reflect correctly against your return and can be hard to correct later.
05After you pay
Once paid, the amount should appear in your Form 26AS and the Annual Information Statement (AIS) on the portal, usually within a few days. Check that it is reflected before you file.
- Keep each challan receipt for the year; you enter these details when you file.
- Reconcile the total advance tax paid against your final tax when filing, so you claim full credit and know any balance due or refund. For filing itself, see how to file ITR-2 online.
- If you overpay, the excess comes back as a refund with interest after you file.
06How Claw Tax helps
Claw Tax and Accounts is an online tax, GST and accounting service for India that connects you with a verified chartered accountant at a fixed, published price, with a Claw reviewer checking every filing before it is submitted.
Paying advance tax online is free to do yourself on the government portal, and for a simple case you should. The hard part is usually the estimate: working out how much to pay in each instalment when you have salary plus capital gains, freelance income or rent, and getting the head and assessment year right so the credit sticks.
That is where a verified CA helps. Claw Tax can estimate your advance tax instalment, make sure it is paid under the correct head, and send a reminder before each due date so you avoid interest under sections 234B and 234C. Because it is online, a verified chartered accountant does this at a fixed, published price with a Claw reviewer on the work. See the services and prices at clawlaw.in/tax.
This is general information, not tax advice; a verified CA handles the specifics of your case.
07Frequently asked questions
Do salaried individuals have to pay advance tax?
Often not, because the employer deducts TDS on salary. But if you have other income on which enough tax is not deducted, such as interest, rent, capital gains or freelance earnings, and your total tax after TDS comes to Rs 10,000 or more, you must pay advance tax on that extra income by the instalment due dates. You can ask your employer to deduct more TDS instead, if you prefer.
How do I pay advance tax online?
Go to incometax.gov.in, open e-Pay Tax, enter your PAN and verify with OTP, select the correct assessment year and the type Advance Tax (100), enter the tax amount, and pay by net banking, debit card, UPI, NEFT/RTGS or over the counter. A challan with a BSR code and serial number is generated. Download and save it, because you will need those details when you file your return.
What are the advance tax due dates for an individual?
For an ordinary individual, advance tax is paid in four instalments: at least 15% by 15 June, 45% by 15 September, 75% by 15 December, and 100% by 15 March of the financial year. These are cumulative percentages of your total estimated tax. Taxpayers under the presumptive scheme pay in a single instalment by 15 March.
What happens if I miss an advance tax instalment?
Interest is charged. Section 234C charges interest for shortfall in a particular instalment, and section 234B charges interest if you pay less than 90% of your total tax as advance tax. The interest is generally 1% per month. You can still pay the balance as self-assessment tax when you file, but the interest will apply. Paying each instalment on time avoids it.
Which assessment year do I choose when paying advance tax?
Choose the assessment year that comes after the financial year you are earning in. For income earned in a given financial year, the assessment year is the next one. Selecting the wrong year is a common mistake and can make the payment not reflect against your return, so double-check before you confirm the payment.
How do I check that my advance tax payment was recorded?
After a few days, the payment should appear in your Form 26AS and your Annual Information Statement (AIS) on the income tax portal. Log in, open these statements, and confirm the amount, head and assessment year are correct before you file. Keep the challan receipt as proof, in case you need to raise a correction.