# Due Dates for Payment of Advance Tax

## Instalment Schedule (Normal Assessees)

Due Date	Cumulative Amount Payable
On or before 15th June	≥ 15% of advance tax liability
On or before 15th September	≥ 45% of advance tax liability
On or before 15th December	≥ 75% of advance tax liability
On or before 15th March	≥ 100% of advance tax liability

## Important Note

Any amount paid on or before 31st March of the financial year shall be considered as advance tax paid during that financial year.

## Special Rule — Section 44AD / 44ADA Assessees

Assessees opting for presumptive taxation under Section 44AD (small business) or Section 44ADA (small professionals) are required to pay the whole advance tax in ONE instalment on or before 15th March of the financial year.

Worked example

### Example 1

Q: Estimated advance tax liability of Mr. X (non-44AD assessee) is ₹4,00,000. What should he pay by 15th December cumulatively?

Solution: 75% × ₹4,00,000 = ₹3,00,000 cumulatively payable by 15th December.

### Example 2

Q: Dr. M is a doctor opting for Section 44ADA. His advance tax liability is ₹2,40,000. What are his instalments?

Solution: Being a 44ADA assessee, entire ₹2,40,000 is payable by 15th March in one instalment. No earlier instalments are mandated.

⚠️ Common exam mistakes

Treating each instalment as 'fresh' rather than cumulative — the percentages 15/45/75/100 are cumulative.
Applying the quarterly schedule to 44AD/44ADA assessees instead of the single instalment by 15th March.
Forgetting that any tax paid up to 31st March of FY counts as advance tax (and not as self-assessment tax).

Reference: Section 211

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Due Dates and Instalments of Advance Tax

Worked example

⚠️ Common exam mistakes