Advance tax ka matlab hai — saal ke ant me ek saath tax bharne ke bajaye, saal bhar me kishton me tax bharna. Ise “pay-as-you-earn” tax bhi kehte hain. Agar TDS katne ke baad bhi aapki kul tax liability ₹10,000 ya usse zyada banti hai, to aapko advance tax bharna padta hai. 15 December 2026 teesri kist ki aakhri tareekh hai — is din tak aapke kul anumaanit tax ka 75% jama ho jaana chahiye. Is guide me jaaniye advance tax kaun bhare, kishton ka schedule, calculation ka tarika aur online payment ke steps.
Advance Tax Kya Hai?
Har taxpayer ko apne financial year ki anumaanit aay par lagne wale tax ka andaaza lagakar use usi saal me kishton me bharna hota hai — isi ko advance tax kehte hain. Ye niyam salaried, freelancer, businessman — sab par laagu hota hai. Sochiye: agar aap freelancer hain aur saal me ₹8 lakh kamate hain, to March me ek saath poora tax bharne ke bajaye aap use chaar kishton me baantkar bharte hain.
Ek aam galatfehmi door kar lein: sirf salary par TDS kat jaane se aap advance tax se mukt nahi ho jaate. Agar salary ke alaava FD interest, kiraya, capital gains ya doosri aay par TDS kam kata hai aur kul bachi liability ₹10,000 se zyada hai, to advance tax bharna hi padega.
Advance Tax Kaun Bhare? — Eligibility
- Freelancers aur self-employed professionals — jinki aay par koi TDS nahi katta
- Kiraye se aay wale — makaan/dukaan ke kiraye par tax
- Capital gains wale — shares, mutual funds ya property bechne par (us quarter me hi kist me jodna hota hai)
- FD ya doosre nivesh par byaaj wale, jahan TDS poori liability cover na kare
- Salaried vyakti — jinke paas salary ke alaava atirikt taxable aay ho
Chhoot: 60 saal ya usse zyada umar ke resident senior citizens, jinki koi business ya profession se aay nahi hai, unhe advance tax nahi bharna padta — chahe liability ₹10,000 se zyada hi kyun na ho.
Advance Tax Ki Kisten Aur Due Dates (FY 2026-27)
Income Tax Department ke mutabik advance tax chaar kishton me bharna hota hai. Dhyaan dein — percentage hamesha kul (cumulative) tax ka hota hai:
- 15 June tak — kul tax ka kam se kam 15%
- 15 September tak — kul tax ka kam se kam 45%
- 15 December tak — kul tax ka kam se kam 75%
- 15 March tak — 100% (poora tax)
FY 2026-27 ke liye ye schedule Income-tax Act, 2025 ke tahat bhi wahi hai (kewal section number badle hain — purani Section 207 ab Section 209 hai). 31 March tak bhara gaya koi bhi tax bhi advance tax maana jaata hai.
15 December 2026 Se Pehle Advance Tax Kaise Bharein?
Online payment sabse aasaan tarika hai — incometax.gov.in par e-Pay Tax suvidha se:
Step-by-Step Process
Step 1: incometax.gov.in par jaayein aur “e-Pay Tax” par click karein. Step 2: PAN/TAN aur mobile number daalkar OTP se verify karein. Step 3: “New Payment” me “Income Tax” chunein aur aage badhein. Step 4: Sahi Assessment Year chunein — FY 2026-27 ke liye AY 2027-28. Step 5: Payment type me “Advance Tax (100)” chunein — ye sabse zaroori step hai; galat head chunne par payment galat head me jaayegi. Step 6: Tax ka break-up (income tax, surcharge, cess) bharein. Step 7: Net banking, debit card, UPI ya payment gateway se payment karein. Step 8: Challan receipt (Challan Serial Number aur BSR Code ke saath) save karke rakhein — ITR bharte samay kaam aayegi.
Advance Tax Calculate Kaise Karein?
Step 1: Poore saal ki anumaanit kul aay jodein (salary + business + rent + interest + capital gains). Step 2: Chhoot aur deductions ghataayein (jaise 80C, 80D — agar old regime me hain). Step 3: Tax slab ke hisaab se kul tax nikalein. Step 4: Ab tak kata TDS/TCS ghataayein. Step 5: Bachi rashi ₹10,000 ya zyada hai to advance tax banta hai.
Ek chhota udaaharan (andaaza): Maan lijiye ek freelancer ki FY 2026-27 me kul taxable aay ₹9 lakh hai aur koi TDS nahi kata. New regime me us par lagbhag ₹45,000 tax banega (slab hisaab se, 4% cess sahit). To 15 December tak use iska 75% — lagbhag ₹33,750 — jama karna hoga. Pehli do kishton me jo bhara, use ghataakar teesri kist nikalein.
Time Par Na Bharne Par Kya Hoga?
Der se ya kam advance tax bharne par byaaj (interest) lagta hai — purane Act ki Section 234B/234C ke tahat, jo naye Income-tax Act, 2025 me Section 424 aur 425 hain. Byaj lagbhag 1% prati mahina ki dar se shortfall par lagta hai. Ye jurmana (penalty) se alag hai — byaaj bharne se penalty ki liability khatm nahi hoti. Isliye 15 December ki deadline ko halke me na lein.
Har kist se pehle apni aay ka andaaza dobara laga lein — khaas taur par agar beech me koi capital gains ya atirikt aay hui ho. Advance tax, TDS aur TCS ka milaan ITR se pehle Annual Information Statement (AIS) aur Form 26AS se zaroor kar lein.
Tax planning se jude aur guides ke liye dekhein: Finance section
Yeh sirf jaankari hai, financial advice nahi hai.