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Writer's pictureCA Umang Jain

Who should pay advance tax? Is it you? Read to know more.

Updated: Mar 20, 2023

Usually, people think that payment of Income taxes are to be done after the end of Financial Year, which is wrong and this attracts a lot of interest.

So continue reading to know more on payment of advance tax.


Who should pay Advance Tax?
Who should pay Advance Tax?

What is Advance Tax Payment?


Advance tax is the payment of Income tax liability in advance during the financial year. The scheme is also called ‘Pay as you earn’ scheme.


Who is liable to pay advance taxes?


In a very concise manner, if you have tax liability over Rs. 10,000/- in a year you are liable to pay advance taxes


What is the due date of advance taxes?

What is the due date of advance taxes?
What is the due date of advance taxes?

What if you don’t pay advance taxes?


Under Section 234C of the Income Tax Act, if you do not pay your advance tax installment on time, then you will be charged an interest rate of 1% per month.


Example of Advance Tax Calculation:


Lets take your income to be Rs. 10,00,000/-, in that case tax liability will be Rs. 1,17,000/-

The payment that should be done in the following manner:

Example of Advance Tax Calculation
Example of Advance Tax Calculation

Note: The above is only a simplified manner of presenting the concept of Advance Tax and related aspects, situational intricacies arise which differs from case-to-case basis, so do consult with your Chartered Accountant first.


We hope the above blog was helpful in enhancing your knowledge on the matter. In case of any queries feel free to get in touch with our team of experts.


Quote of the day:


“Few things can help an individual more than to place responsibility on him, and to let him know that you trust him.“


- Booker T. Washington


Regards

CA Umang Jain

+91-96323-32850


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