Income Tax

Advance Tax (Q3) Due Date — Filing Calendar 2026-27

Due Date

15th December each year

Annual

What is Advance Tax (Q3)?

Advance Tax Q3 is the third quarterly installment, due by 15th December. The cumulative advance tax paid must reach at least 75% of the estimated annual tax by this date. Q3 is often the largest payment as it brings the total to three-quarters of the year's tax.

Who files it?

All taxpayers with estimated annual tax liability of ₹10,000 or more. By 15th December, the cumulative total of Q1, Q2, and Q3 payments must be at least 75% of the estimated tax.

Filed with

Income Tax e-Filing Portal

https://www.incometax.gov.in

Late Fee & Penalty

Interest under Section 234C: 1% per month (simple) for 3 months on the shortfall below 75% of estimated tax as of 15th December.

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Frequently Asked Questions — Advance Tax (Q3)

What is the due date for Advance Tax Q3 (FY 2026-27)?

The due date for Advance Tax Q3 is 15th December 2026. Cumulative advance tax paid must be at least 75% of estimated annual liability.

What if my income changes significantly in Q3?

If you receive unexpected income (like a property sale or business windfall) in Q3, you should revise your estimate and pay additional advance tax to cover at least 75% of the revised liability by 15th December.

Is advance tax applicable for presumptive taxation cases?

Taxpayers under Sections 44AD and 44ADA (presumptive scheme) can pay the entire advance tax in one installment by 15th March instead of the quarterly schedule.

How do I check my advance tax credit?

Advance tax payments are reflected in Form 26AS under 'Advance Tax and Self-Assessment Tax' and also in the Annual Information Statement (AIS) on the Income Tax portal.

Related Deadlines

Advance Tax (Q1)

Advance Tax Q1 due date is 15th June. Pay 15% of estimated annual tax liability by 15th June to avoid interest under Section 234C for FY 2026-27.

Advance Tax (Q2)

Advance Tax Q2 due date is 15th September. Pay cumulative 45% of estimated tax by 15th September to avoid Section 234C interest for FY 2026-27.

Advance Tax (Q4)

Advance Tax Q4 due date is 15th March. Pay 100% of estimated tax by 15th March to avoid Section 234B interest for FY 2026-27.

Income Tax Return

ITR due date for non-audit cases is 31st July 2026. Income tax return filing deadline, late fees under 234F, and interest for FY 2025-26.

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