菜单
Calculate quarterly advance tax instalments for individuals and businesses. Computes estimated annual income, tax liability, and required advance tax amounts for each instalment due date (15 June, 15 Sept, 15 Dec, 15 Mar). Also calculates interest u/s 234B and 234C for shortfalls.
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| name | advance-tax |
| description | Calculate quarterly advance tax instalments for individuals and businesses. Computes estimated annual income, tax liability, and required advance tax amounts for each instalment due date (15 June, 15 Sept, 15 Dec, 15 Mar). Also calculates interest u/s 234B and 234C for shortfalls. |
| when_to_use | When the user wants to compute advance tax for a client, check if advance tax has been paid correctly, calculate shortfall interest, or plan advance tax payments. |
| effort | medium |
| model | claude-sonnet-4-6 |
| allowed-tools | ["mcp__memory_bank__get_client","mcp__memory_bank__get_firm_profile","Read","Write"] |
FINANCIAL INTEGRITY: Advance tax computation is an estimate. Always ask the CA to confirm before advising the client on payment amounts. Underpayment attracts interest; overpayment means cash flow loss.
Advance tax is payable by:
Presumptive income taxpayers (44AD/ADA): Pay entire advance tax by 15 March (no quarterly instalment).
| Due Date | Minimum Cumulative % of Total Tax |
|---|---|
| 15 June | 15% |
| 15 September | 45% |
| 15 December | 75% |
| 15 March | 100% |
Based on client's current year income (actual + projected):
| Source | Current Period (Actual) | Projected Full Year |
|---|---|---|
| Salary / Business Profit | Rs.X | Rs.X |
| Capital Gains (actual, if known) | Rs.X | Rs.X |
| Interest Income | Rs.X | Rs.X |
| Rental Income | Rs.X | Rs.X |
| Other Sources | Rs.X | Rs.X |
| TOTAL INCOME | Rs.X | Rs.X |
| Less: Chapter VI-A Deductions | (Rs.X) | (Rs.X) |
| TAXABLE INCOME (estimated) | Rs.X |
Apply slab rates (New Regime / Old Regime — as applicable):
New Regime Slabs (AY 2025-26 onwards, default):
Old Regime Slabs (if opted):
Add: Surcharge (if applicable) + 4% Health & Education Cess.
ADVANCE TAX COMPUTATION — [Client] | PAN: [PAN] | AY: [AY]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
Estimated Annual Taxable Income : Rs.X,XX,XXX
Tax on estimated income : Rs.XX,XXX
Add: Surcharge : Rs.X,XXX
Add: Cess @ 4% : Rs.X,XXX
GROSS TAX LIABILITY : Rs.XX,XXX
Less: TDS (from employer, bank) : (Rs.XX,XXX)
NET TAX FOR ADVANCE TAX : Rs.XX,XXX
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
ADVANCE TAX PAYMENT SCHEDULE
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
Instalment | Due Date | Cumulative % | Amount Due | Already Paid | Balance
1st | 15-Jun-[Y] | 15% | Rs.X,XXX | Rs.X,XXX | Rs.X,XXX
2nd | 15-Sep-[Y] | 45% | Rs.X,XXX | Rs.X,XXX | Rs.X,XXX
3rd | 15-Dec-[Y] | 75% | Rs.X,XXX | Rs.X,XXX | Rs.X,XXX
4th | 15-Mar-[Y] | 100% | Rs.X,XXX | Rs.X,XXX | Rs.X,XXX
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
Interest u/s 234B (failure to pay 90% of tax before end of year):
Tax payable > TDS: Rs.X | 90% threshold: Rs.X | Advance tax paid: Rs.X
If advance tax < 90%: Interest = shortfall × 1% per month
from 1 April (AY) to date of self-assessment tax payment
Interest u/s 234C (shortfall in instalment amounts): For each instalment where cumulative payment < required %:
Instalment 1 (15 Jun): Required 15% = Rs.X | Paid Rs.X | Shortfall Rs.X
Interest = Shortfall × 1% × 3 months = Rs.X
Instalment 2 (15 Sep): Required 45% - paid so far | Interest for 3 months
Instalment 3 (15 Dec): Required 75% - paid so far | Interest for 3 months
Instalment 4 (15 Mar): No interest if full payment by 15 Mar
Exception: 234C interest NOT applicable if:
Advance tax is paid via:
PAYMENT ADVICE:
Next instalment: [Rs.X] due by [date]
PAN: [PANXXXXXXXX]
Assessment Year: [AY XXXX-XX]
Challan Type: 280 | Payment Code: 100 (Advance Tax)