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INTEREST u/s 425 CALCULATOR — Tax Year 2026-27 (FY 2026-27)
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[ Interest for Deferment of Advance Tax ]
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[ As per Section 425 of the New Income Tax Act 2025 ]
(Equivalent to old Section 234C of the Income Tax Act, 1961)
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Net Tax Payable
[ After Rebate, Relief and TDS / TCS, if any ]
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Assessee Type
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Tax Regime (for Reference)
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[Regime affects tax computation; instalment dates/rates are the same for both]
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New Regime : Basic exemption Rs.4,00,000 | Rebate u/s 87A (max Rs.60,000) if income ≤ Rs.12,00,000 | Std. Deduction Rs.75,000 (salaried).
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Old Regime : Basic exemption Rs.2,50,000 (Other) / Rs.3,00,000 (Sr.) / Rs.5,00,000 (V.Sr.) | Rebate u/s 87A (max Rs.12,500) if income ≤ Rs.5,00,000 | Std. Deduction Rs.50,000 (salaried).
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Details of Advance Tax Paid (Rs.)
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1st Instalment
By 15/06/2026
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2nd Instalment
16/06 to 15/09/2026
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3rd Instalment
16/09 to 15/12/2026
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4th Instalment
16/12 to 15/03/2027
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| Amount Paid (Rs.) |
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u/s 44AD / 44ADA Assessee : Only one advance tax instalment is due —
100% by 15/03/2027. Interest u/s 425 applies @ 1% for 1 month only
on the shortfall (i.e., if 100% not paid by 15/03/2027).
Enter the amount paid in the 4th instalment column above.
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BACK
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