Salaried people have tax cut every month. Freelancers and creators don't, so the law asks you to pay as you go through advance tax. Miss it and you pay interest. Here's everything in one page.
Do you need to pay?
Yes, if your estimated tax for the year after subtracting TDS is ₹10,000 or more. Foreign clients and AdSense don't deduct Indian TDS, so most full-time freelancers and YouTubers fall in.
The four dates
| Due date | Pay at least (cumulative) |
|---|---|
| 15 June | 15% of the year's tax |
| 15 September | 45% of the year's tax |
| 15 December | 75% of the year's tax |
| 15 March | 100% of the year's tax |
Each date is cumulative: by 15 September you should have paid 45% in total, not 45% more.
Free toolAdvance Tax CalculatorGet your exact instalment amounts and add the dates to your calendar.The 44ADA shortcut
If you use presumptive taxation (44ADA or 44AD), you can pay the whole year's advance tax in one instalment by 15 March. Combined with simpler record-keeping, that's why many eligible freelancers choose it.
Free toolPresumptive Tax (44ADA) CalculatorSee whether 44ADA saves you tax compared with actual expenses.What if you miss an instalment?
Two kinds of simple interest at 1% per month:
- For each late or short instalment (section 234C)
- If less than 90% was paid by 31 March, on the unpaid amount until you pay (section 234B)
It's not a penalty, but on a large tax bill it adds up quickly. The advance tax calculator shows your interest risk.
How to pay
- Go to the income tax e-filing portal → e-Pay Tax.
- Choose the correct assessment/tax year and Advance Tax (100).
- Pay by net banking, UPI or card, and save the challan.
Irregular income?
Estimate as honestly as you can. If a big deal lands in November, pay more in the December instalment. Overpaying simply comes back as a refund.
General information only; confirm with a CA.