CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX
Section 211 - Instalments of Advance Tax and Due Dates
Case Laws & Commentary - Income-tax Act, 1961 (as amended by the Finance Act, 2026) - bharattax.co Treatise
Status: Live. The instalment calendar (15/45/75/100 per cent) and the presumptive single-instalment rule.
Finance Act, 2026: No amendment.
Mechanism: Four instalments for all assessees - 15% by 15 June, 45% by 15 September, 75% by 15 December, 100% by 15 March (cumulative); a single 15 March instalment for section 44AD/44ADA assessees; amounts paid up to 31 March count as advance tax for the year.
Litigation profile: Mechanical; litigated only through section 234C (deferment interest). Candour rule observed.
A. SECTION COMMENTARY
Section 211 lays down the instalments and due dates. Under sub-section (1)(a), advance tax is payable by all assessees (other than those in clause (b)) in four instalments in each financial year: not less than 15 per cent by 15 June, 45 per cent by 15 September, 75 per cent by 15 December, and the whole by 15 March, each later instalment being reduced by amounts already paid. Clause (b) gives a single-instalment concession to an assessee declaring income on the presumptive basis under section 44AD(1) or 44ADA(1): such an assessee pays the whole of the advance tax by 15 March. A proviso treats any amount paid by way of advance tax on or before 31 March as advance tax paid during that financial year for all purposes of the Act.
The shift to a four-instalment calendar for all
Until the Finance Act, 2016, non-corporate assessees paid in three instalments while companies paid in four. The Finance Act, 2016 (w.e.f. 1 April 2017, i.e. financial year 2016-17) unified the schedule, prescribing four instalments for all assessees and introducing the single 15 March instalment for presumptive-income assessees under sections 44AD/44ADA. The percentages (15/45/75/100) are cumulative, so that the September instalment, for instance, must bring the aggregate paid to at least 45 per cent.
The instalment percentages and dates in section 211 are the benchmark against which section 234C computes interest for deferment of advance tax: shortfalls measured against the 15/45/75/100 milestones attract interest for the stipulated periods. Section 211 is therefore the factual yard-stick for section 234C, and the presumptive single-instalment rule in clause (b) is mirrored in the proviso to section 234C(1). The 31 March proviso ensures that a late-March payment still counts for the year, though it does not cure a default measured at an earlier instalment date.
Litigation profile
Section 211 is mechanical and is seldom litigated on its own; the contested questions surface under section 234C (deferment interest) and turn on computation rather than on the construction of section 211. Where amounts are paid on or before 31 March, the proviso protects their character as advance tax for the year.
B. STATUTORY POSITION (verbatim text)
Reproduced verbatim from the Income-tax Act, 1961 (as amended up to the Finance Act, 2025); the Finance Act, 2026 makes no amendment to this section. Editorial "[Omitted...]" notes are those of the Legislature.
211. (1) Advance tax on the current income calculated in the manner laid down in section 209 shall be payable by—
(a) all the assessees, other than the assessee referred to in clause (b), who are liable to pay the same, in four instalments during each financial year and the due date of each instalment and the amount of such instalment shall be as specified in the Table below:
TABLE Due date of Amount payable instalment On or before the 15th Not less than fifteen per cent of such advance tax. June On or before the 15th Not less than forty-five per cent of such advance tax, as reduced by the amount, if September any, paid in the earlier instalment. On or before the 15th Not less than seventy-five per cent of such advance tax, as reduced by the amount December or amounts, if any, paid in the earlier instalment or instalments. On or before the 15th The whole amount of such advance tax, as reduced by the amount or amounts, if March any, paid in the earlier instalment or instalments;
(b) an assessee who declares profits and gains in accordance with the provisions of sub-section (1) of section 44AD or sub-section (1) of section 44ADA, as the case may be, to the extent of the whole amount of such advance tax during each financial year on or before the 15th March:
Provided that any amount paid by way of advance tax on or before the 31st day of March shall also be treated as advance tax paid during the financial year ending on that day for all the purposes of this Act.
(2) If the notice of demand issued under section 156 in pursuance of an order of the Assessing Officer under sub-section (3) or sub-section (4) of section 210 is served after any of the due dates specified in sub-section (1), the appropriate part or, as the case may be, the whole of the amount of the advance tax specified in such notice shall be payable on or before each of such of those dates as fall after the date of service of the notice of demand.
C. AUTHORITIES
Section 211 is a machinery provision fixing instalment dates and percentages; it is rarely litigated independently, the disputes arising under section 234C. The candour rule is observed. All citations have been web-verified.
Cluster 1 - Instalments as the benchmark for deferment interest
The section's text is applied as written; the cognate authorities concern the interest that the instalment schedule feeds.
CIT v. Anjum M. H. Ghaswala (2001) 252 ITR 1 (SC) [Constitution Bench]
Relevance: Interest for deferment/shortfall of the section 211 instalments (now section 234C) is mandatory and compensatory and cannot be waived in the exercise of discretion.
Use: Fixes the consequence of missing the section 211 milestones.
CIT v. Ranchi Club Ltd. (2001) 247 ITR 209 (SC)
Relevance: Advance-tax interest is computed on the tax on the returned income; the section 211 instalment percentages apply to that base.
Use: Identifies the base to which the instalment percentages are applied for interest purposes.
Position: An assessee declaring income under section 44AD(1) or 44ADA(1) pays the whole advance tax in a single instalment by 15 March (Finance Act, 2016, w.e.f. financial year 2016-17); the 31 March proviso preserves the character of any advance tax paid up to that date.
Candour: Applied as written; no separate merits authority of significance construes the instalment table itself.
Compiled for the bharattax.co Treatise on the Income-tax Act, 1961 (as amended by the Finance Act, 2026). Statutory text is reproduced verbatim from the bare Act; case-law citations have been web-verified. Where a section is omitted, spent or substantially unlitigated, the candour rule is observed - the absence of direct authority is stated and only genuinely cognate authority is offered. This digest is for professional reference and is not a substitute for the official report of any judgment.
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX
Section 211 - Instalments of Advance Tax and Due Dates
Case Laws & Commentary - Income-tax Act, 1961 (as amended by the Finance Act, 2026) - bharattax.co Treatise
Status: Live. The instalment calendar (15/45/75/100 per cent) and the presumptive single-instalment rule.
Finance Act, 2026: No amendment.
Mechanism: Four instalments for all assessees - 15% by 15 June, 45% by 15 September, 75% by 15 December, 100% by 15 March (cumulative); a single 15 March instalment for section 44AD/44ADA assessees; amounts paid up to 31 March count as advance tax for the year.
Litigation profile: Mechanical; litigated only through section 234C (deferment interest). Candour rule observed.
A. SECTION COMMENTARY
Section 211 lays down the instalments and due dates. Under sub-section (1)(a), advance tax is payable by all assessees (other than those in clause (b)) in four instalments in each financial year: not less than 15 per cent by 15 June, 45 per cent by 15 September, 75 per cent by 15 December, and the whole by 15 March, each later instalment being reduced by amounts already paid. Clause (b) gives a single-instalment concession to an assessee declaring income on the presumptive basis under section 44AD(1) or 44ADA(1): such an assessee pays the whole of the advance tax by 15 March. A proviso treats any amount paid by way of advance tax on or before 31 March as advance tax paid during that financial year for all purposes of the Act.
The shift to a four-instalment calendar for all
Until the Finance Act, 2016, non-corporate assessees paid in three instalments while companies paid in four. The Finance Act, 2016 (w.e.f. 1 April 2017, i.e. financial year 2016-17) unified the schedule, prescribing four instalments for all assessees and introducing the single 15 March instalment for presumptive-income assessees under sections 44AD/44ADA. The percentages (15/45/75/100) are cumulative, so that the September instalment, for instance, must bring the aggregate paid to at least 45 per cent.
Interaction with section 234C
The instalment percentages and dates in section 211 are the benchmark against which section 234C computes interest for deferment of advance tax: shortfalls measured against the 15/45/75/100 milestones attract interest for the stipulated periods. Section 211 is therefore the factual yard-stick for section 234C, and the presumptive single-instalment rule in clause (b) is mirrored in the proviso to section 234C(1). The 31 March proviso ensures that a late-March payment still counts for the year, though it does not cure a default measured at an earlier instalment date.
Litigation profile
Section 211 is mechanical and is seldom litigated on its own; the contested questions surface under section 234C (deferment interest) and turn on computation rather than on the construction of section 211. Where amounts are paid on or before 31 March, the proviso protects their character as advance tax for the year.
B. STATUTORY POSITION (verbatim text)
Reproduced verbatim from the Income-tax Act, 1961 (as amended up to the Finance Act, 2025); the Finance Act, 2026 makes no amendment to this section. Editorial "[Omitted...]" notes are those of the Legislature.
211. (1) Advance tax on the current income calculated in the manner laid down in section 209 shall be payable by—
(a) all the assessees, other than the assessee referred to in clause (b), who are liable to pay the same, in four instalments during each financial year and the due date of each instalment and the amount of such instalment shall be as specified in the Table below:
TABLE Due date of Amount payable instalment On or before the 15th Not less than fifteen per cent of such advance tax. June On or before the 15th Not less than forty-five per cent of such advance tax, as reduced by the amount, if September any, paid in the earlier instalment. On or before the 15th Not less than seventy-five per cent of such advance tax, as reduced by the amount December or amounts, if any, paid in the earlier instalment or instalments. On or before the 15th The whole amount of such advance tax, as reduced by the amount or amounts, if March any, paid in the earlier instalment or instalments;
(b) an assessee who declares profits and gains in accordance with the provisions of sub-section (1) of section 44AD or sub-section (1) of section 44ADA, as the case may be, to the extent of the whole amount of such advance tax during each financial year on or before the 15th March:
Provided that any amount paid by way of advance tax on or before the 31st day of March shall also be treated as advance tax paid during the financial year ending on that day for all the purposes of this Act.
(2) If the notice of demand issued under section 156 in pursuance of an order of the Assessing Officer under sub-section (3) or sub-section (4) of section 210 is served after any of the due dates specified in sub-section (1), the appropriate part or, as the case may be, the whole of the amount of the advance tax specified in such notice shall be payable on or before each of such of those dates as fall after the date of service of the notice of demand.
C. AUTHORITIES
Section 211 is a machinery provision fixing instalment dates and percentages; it is rarely litigated independently, the disputes arising under section 234C. The candour rule is observed. All citations have been web-verified.
Cluster 1 - Instalments as the benchmark for deferment interest
The section's text is applied as written; the cognate authorities concern the interest that the instalment schedule feeds.
CIT v. Anjum M. H. Ghaswala (2001) 252 ITR 1 (SC) [Constitution Bench]
Relevance: Interest for deferment/shortfall of the section 211 instalments (now section 234C) is mandatory and compensatory and cannot be waived in the exercise of discretion.
Use: Fixes the consequence of missing the section 211 milestones.
CIT v. Ranchi Club Ltd. (2001) 247 ITR 209 (SC)
Relevance: Advance-tax interest is computed on the tax on the returned income; the section 211 instalment percentages apply to that base.
Use: Identifies the base to which the instalment percentages are applied for interest purposes.
Presumptive assessees - section 211(1)(b)
Position: An assessee declaring income under section 44AD(1) or 44ADA(1) pays the whole advance tax in a single instalment by 15 March (Finance Act, 2016, w.e.f. financial year 2016-17); the 31 March proviso preserves the character of any advance tax paid up to that date.
Candour: Applied as written; no separate merits authority of significance construes the instalment table itself.
Compiled for the bharattax.co Treatise on the Income-tax Act, 1961 (as amended by the Finance Act, 2026). Statutory text is reproduced verbatim from the bare Act; case-law citations have been web-verified. Where a section is omitted, spent or substantially unlitigated, the candour rule is observed - the absence of direct authority is stated and only genuinely cognate authority is offered. This digest is for professional reference and is not a substitute for the official report of any judgment.