Advance Tax Due Date June 2025 Who Should Pay and How
Advance Tax Due Date June 2025 is an important deadline for taxpayers in India. If your tax liability exceeds ₹10,000 after TDS, you must pay advance tax in instalments. Missing it can invite interest under Sections 234B and 234C of the Income Tax Act, 1961.
Who Must Pay Advance Tax?
As per Section 208, you must pay advance tax if:
- Your total tax liability (after TDS) is ₹10,000 or more
- You are a salaried person with additional income (like capital gains, rent, or interest)
- You are a business owner or professional
Advance Tax Payment Schedule FY 2025-26
| Due Date | % of Total Tax Payable |
|---|---|
| 15th June 2025 | At least 15% |
| 15th September 2025 | Up to 45% cumulative |
| 15th December 2025 | Up to 75% cumulative |
| 15th March 2026 | Up to 100% |
How to Calculate Advance Tax?
Step-by-step:
✅ Estimate total income for FY 2025–26
✅ Reduce eligible deductions under Chapter VI-A
✅ Calculate total tax payable as per slab rates
✅ Deduct TDS/TCS credits
✅ Pay advance tax if liability exceeds ₹10,000
Expert Tip: Use the official Income Tax Calculator to estimate your advance tax correctly.
How to Pay Advance Tax Online?
- Visit https://www.incometax.gov.in
- Click e-Pay Tax under Quick Links
- Choose Advance Tax (100) under Income Tax
- Fill your details and select the relevant assessment year
- Pay using net banking, debit card, or other online modes
- Download and save the challan receipt
Consequences of Missing Advance Tax Due Date
- Section 234B: Interest for shortfall in total payment
- Section 234C: Interest for deferment of instalments
- Additional tax burden during ITR filing
Therefore:
✅ Pay first instalment by 15th June 2025
✅ Stay compliant, avoid penalties
Frequently Asked Questions
Q1: Can salaried people ignore advance tax?
No. If you have income other than salary (like capital gains, FDs), you must pay advance tax.
Q2: Is TDS enough?
If TDS covers your total liability, advance tax is not needed. Else, pay balance as advance tax.
Q3: Can I revise my advance tax payment?
Yes. Later instalments can be adjusted for any shortfall or excess.
Efiletax Helps You Stay Compliant
Efiletax guides you in estimating advance tax, making payments online, and filing your returns smoothly.
👉 Stay on track – file your taxes with Efiletax today!
Summary
Advance Tax Due Date June 2025 is 15th June for first instalment. Pay at least 15% of total tax liability to avoid interest under Sections 234B & 234C. Salaried with other income, businesses & professionals must comply. File confidently with Efiletax!