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Advance tax is payable in instalments in following manner Due date of instalment Amount payable On or before 15th June Not less than 15% of advance tax liability On or before 15th September Not less than 45% of advance tax liability, as reduced by the amount, if any, paid in the earlier instalment. On or before 15th December Not less than 75% of advance tax liability, as reduced by the amount or amounts, if any, paid in the earlier instalment or instalments. On or before 15th March The whole amount of advance tax liability as reduced by the amount or amounts, if any, paid in the earlier instalment or instalments.
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