# Advance Tax Installment Schedule (Non-44AD/44ADA Assessees)

## Liability Trigger

Advance tax is payable if the net tax payable (after TDS/TCS) for the year is ₹10,000 or more.

## Computation Steps

1. Estimate total income → compute estimated tax liability.

2. Deduct TDS / TCS / Relief / MAT credit / AMT credit etc.

3. Net amount = Advance tax payable.

4. Pay in instalments as per schedule below.

## Installment Schedule for Non-Presumptive Assessees

Due Date	Cumulative % of Advance Tax Liability
On or before 15th June	Not less than 15%
On or before 15th September	Not less than 45%
On or before 15th December	Not less than 75%
On or before 15th March	100%

## Computing Each Installment

Installment = (Cumulative % × Total advance tax) − Amount already paid in earlier instalments

## For Presumptive Assessees (44AD / 44ADA)

Entire advance tax payable in one instalment by 15th March.

Worked example

### Example 1

Worked Computation - Mr. Sameer:

Estimated tax liability for FY 2025-26: ₹80,000

Less: TDS: ₹12,000

Net advance tax payable: ₹68,000

Due Date	% Required	Cumulative Required	Paid Earlier	This Installment
15-Jun-2025	15%	₹10,200	0	₹10,200
15-Sep-2025	45%	₹30,600	₹10,200	₹20,400
15-Dec-2025	75%	₹51,000	₹30,600	₹20,400
15-Mar-2026	100%	₹68,000	₹51,000	₹17,000
Total				₹68,000

⚠️ Common exam mistakes

Computing each instalment as a flat % (e.g., 30% for Sept) instead of cumulative % minus prior payments.
Forgetting to deduct TDS from estimated tax liability before computing instalments.
Applying the four-installment schedule to 44AD/44ADA assessees — they pay 100% by 15th March.

Reference: 211 — Income-tax Act, 1961

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Computation of Advance Tax Installments

Worked example