What is a Advance Tax?
Tax shall be payable in advance during any financial year in every case where the amount of such tax payable by the assessee during that year is Rs.10000 or more.
Instalments of advance tax and due dates:
Minimum amount payable | ||
Due date in the relevant previous year |
Corporate Assesses | Non Corporate Assesses |
15th June | 15% of advance tax | Not Applicable |
15th September | 45% of advance tax less amounts paid in earlier instalment | 30% of advance tax less amount paid in earlier instalment |
15th December | 75% of advance tax less amounts paid in earlier instalment | 60% of advance tax less amount paid in earlier instalment |
15th March | 100% of advance tax less amounts paid in earlier instalment | 100% of advance tax less amount paid in earlier instalment |
What is the company is incorporated only after september 15th but starts making money? Should it still pay a fine for the non-payment of 45% ?
No. Technically, your interest is calculated based on your income tax due for every slot.
What is the procedure for paying advance tax for a pvt ltd company by cheque or online for the amount of Rs.50000/-
Paying online is probably the best way to remit your taxes
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