Companies opting for u/s 115BAA pay a flat surcharge of 10% and are exempt from MAT.
Step 2 — Estimated Income for FY 2026-27
Enter income after all deductions. Salaried employees: deduct Standard Deduction of ₹75,000 (New Regime) or ₹50,000 (Old Regime) and any Chapter VI-A deductions (80C, 80D etc.) before entering.
Enter net income after all allowable deductions and depreciation for the full year.
Section 44AD — Deemed Business Income
Digital / banking receipts: deemed profit @ 6% | Cash receipts: deemed profit @ 8%
Eligible if total turnover does not exceed ₹3 Crore (with ≥95% digital receipts) or ₹2 Crore otherwise.
Deemed profit @ 6% on this amount
Deemed profit @ 8% on this amount
Section 44ADA — Deemed Professional Income
50% of gross receipts is deemed as taxable income. Eligible if gross receipts do not exceed ₹75 Lakh (with ≥95% digital receipts) or ₹50 Lakh otherwise.
50% of this amount is treated as taxable income u/s 44ADA
Salary, FD interest, rent, capital gains etc. — after applicable deductions
📈 Estimated Annual Tax Liability
Step 3 — Instalment Details
Under Sections 44AD and 44ADA, the entire advance tax for the year is payable in a single instalment on or before 15 March 2027.
Include all TDS: by employer (salary), bank (FD interest), clients, tenants etc. Enter your best estimate up to the instalment date.
Total advance tax paid in all prior instalments of FY 2026-27 (leave 0 for 1st instalment)
📊 Advance Tax Computation —
Balance Advance Tax Payable Now
Disclaimer: This calculator is for estimation purposes only. Advance tax is computed on estimated income for the full financial year FY 2026-27. Actual tax liability may differ based on final income, eligible deductions, and provisions of the Income Tax Act, 2025. TDS figures are estimates; actual TDS credit is available only at year-end. Interest u/s 234B and 234C may apply for short payment or deferral of advance tax instalments. Marginal relief on surcharge has not been applied in this computation. Carry-forward and set-off of losses from prior years, MAT / AMT applicability, and other special provisions require professional advice. Consult a Chartered Accountant for tax planning and compliance.
