Advance Tax December 2026 — Third Installment Salaried Employee Guide

Advance Tax Kya Hai — Basic Samajhte Hain

Income Tax ek saal khatam hone ke baad ek saath bharne ki jagah, advance tax ek system hai jisme aap estimated tax installments mein saal ke beech mein dete hain. Income Tax Act Section 208 ke under, agar aapki net tax liability ₹10,000 se zyada hai — toh advance tax dena compulsory hai.

FY 2026-27 ka third installment 15 December 2026 hai. Is date tak aapko apni estimated annual tax ka cumulative 75% bharna hoga (pehle do installments mein 15% + 30% = 45%, teesri mein additional 30% — total 75%).

Salaried employee jinka employer regular TDS kaatta hai — typically advance tax nahi deni hoti. Par agar side income hai — rental, freelance, capital gains — toh dena pad sakta hai.

Salaried Employees Ko Kab Advance Tax Deni Hoti Hai?

Pure salaried employees generally advance tax nahi dete — kyunki employer har mahine Section 192 ke under TDS kaatta hai. Yeh TDS hi unka "advance tax" hai effectively.

Lekin salaried employees ko advance tax deni pad sakti hai jab:

• Freelance ya consulting income: Side gig se income hai jis par TDS nahi kata
• Rental income: Tenant TDS nahi kaatta (thoda kam rent hone par commonly nahi katta)
• Capital gains: Shares, mutual funds, property se STCG ya LTCG — agar capital gains tax unke TDS se recover nahi hota
• Bank/FD interest: FD interest par TDS sirf 10% hota hai — agar aap higher tax slab mein ho toh difference dena hoga
• Employer TDS kam hai: Aapne declarations galat di, ya saal mein income badhti rahi lekin employer ne update nahi kiya

Kitni Tax Deni Hogi — Calculation

Step-by-step calculation:

1. Estimated annual income: Salary + freelance + rental + capital gains + other income — sab add karo
2. Deductions: 80C, 80D, HRA, standard deduction (old regime) ya new regime ke applicable deductions
3. Net taxable income nikalo
4. Tax compute karo applicable slab ke hisaab se
5. TDS already kata amount minus karo — April se November tak ka TDS (Form 26AS ya AIS se dekho)
6. Balance tax liability check karo — agar ₹10,000+ hai toh advance tax deni hogi
7. December installment: Total estimated net tax × 75% minus already paid advance tax = 3rd installment amount

Advance Tax Kaise Bharte Hain

Advance tax Challan ITNS 280 se bhari jaati hai — online ya bank se:

• Online: incometax.gov.in → e-Pay Tax → Challan 280 → Income Tax (other than companies) → Advance Tax (code 100)
• Net banking: Authorized bank list mein se apna bank select karo
• Physical bank: SBI ya authorized bank mein Challan 280 fill karke cash/cheque

Late Payment — Kya Penalty Hogi?

Advance tax deadline miss karne par Section 234B aur 234C ke under interest lagti hai — not "penalty" technically:

• Section 234C: Kisi specific installment mein short payment — 1% per month for 3 months on shortfall amount
• Section 234B: Agar total advance tax paid < 90% of actual tax — 1% per month from April to actual payment date

Section	Trigger	Rate	Duration
234C	Short in installment	1%/month	3 months per installment
234B	Total advance < 90%	1%/month	Apr to actual payment

TDS Already Kata — Kya Count Hoga?

Haan — TDS aur advance tax dono combined "advance tax" maane jaate hain. AIS (Annual Information Statement) mein April se kitna TDS kata hai woh show hota hai. Agar aapka cumulative TDS December tak 75% ho chuka hai — toh separate advance tax dene ki zaroorat nahi.

Form 26AS ya AIS portal par jaake check karo — Quarter 1 aur Quarter 2 ke TDS kitna reflect hua — phir December ke liye balance calculate karo.