Archive · 15 Dec 2025
Advance Tax Deadline 2025: Key Dates and Penalties
The Income Tax Department in India has set specific dates for paying advance tax in 2025.
Taxpayers who owe more than ₹10,000 in taxes must pay in four instalments: 15% by 15 June, 45% by 15 September, 75% by 15 December, and the remaining by 15 March 2026.
Senior citizens without business income are exempt.
Paying on time avoids a 1% monthly interest penalty.
You can calculate your tax using the Income Tax Department's website and pay online through their portal.
If you miss the 15 December deadline, you will be charged 1% simple interest per month on the shortfall.
However, you can still pay the remaining advance tax in one go before the 15 March deadline to avoid additional interest.
The third instalment of advance tax for 2025 is due on 15 December 2025.
Advance tax is paid in four instalments: 15 June (15%), 15 September (45%), 15 December (75%), and 15 March (100%).
Taxpayers with an estimated liability exceeding ₹10,000 must pay advance tax.
Senior citizens without business income are exempt from paying advance tax.
Late payments incur a 1% monthly interest penalty under Sections 234B and 234C.
- Who
- Indian taxpayers with an estimated tax liability exceeding ₹10,000
- What
- Advance tax payment
- When
- 15 June, 15 September, 15 December 2025, and 15 March 2026
- Where
- India
- Why
- To avoid penalties and pay income tax in instalments
- First Instalment Date
- 15 June 2025 (15% of tax liability)
- Second Instalment Date
- 15 September 2025 (45% of tax liability, less advance tax already paid)
- Third Instalment Date
- 15 December 2025 (75% of tax liability, less advance tax already paid)
- Final Instalment Date
- 15 March 2026 (100% of remaining tax liability, less advance tax already paid)
- Tax Liability Threshold
- ₹10,000
- Exemption for Senior Citizens
- No income from business or profession
- Interest for Late Payment
- 1% per month under Sections 234B and 234C
- No Interest Condition
- 12% in first instalment and 36% in second instalment
Sources
ITR advance tax deadline 2025: Key dates to step-by-step guide to pay — All you need to know before 15 December due date
Advance Tax Deadline Today, December 15: Step-By-Step Guide To File It; What Happens If You Miss It?
