How the instalments are worked out
Advance tax applies when the tax for the year after TDS is ₹10,000 or more. The cumulative shares are 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March.
If you opt for presumptive taxation under section 44AD or 44ADA, the whole amount is due in one instalment by 15 March.
Start from your tax for the year
If you do not know your tax yet, the income tax calculator works it out under both regimes, with the section 87A rebate, marginal relief and 4% cess. Enter what is left after TDS into the advance tax calculator.
These are estimates for planning. Confirm with your CA before you pay.
Why freelancers usually owe advance tax
Salaried people have most of their tax deducted by the employer. Freelancers and consultants are paid gross or with only a small TDS by clients, so most of the tax for the year is still due. If that remaining tax is ₹10,000 or more, the law expects you to pay it during the year in instalments rather than all at once when you file.
If you pay less than the cumulative share by a due date, or less than the full amount by the end of the year, interest is charged on the shortfall under sections 234C and 234B. This calculator shows the instalments to pay on time; it does not work out that interest.
Presumptive taxation (44AD / 44ADA)
Many professionals opt for presumptive taxation under section 44ADA, and small businesses under section 44AD, where income is taken as a fixed share of receipts. If you opt in, the whole of your advance tax can be paid in one instalment by 15 March instead of four. Choose "Yes" for the presumptive question in the calculator to see that single amount.
Whether presumptive taxation suits you depends on your receipts and expenses; your CA can tell you which way works out better.