Advance Tax

Definition

Quarterly pre-payment of expected income tax during the financial year when total tax liability exceeds ₹10,000.

In Context

Paid in 4 instalments: 15% by June 15, 45% by September 15, 75% by December 15, 100% by March 15. Non-payment attracts interest under Section 234B/234C. Senior citizens (60+) without business income are exempt.

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