Advance tax is payable if your total tax liability exceeds ₹10,000 in a financial year. For businesses, this means projecting income accurately and paying taxes in advance to avoid penalties under Sections 234B and 234C.
With the Union Budget 2025 introducing significant reforms, precise advance tax estimation has become more critical than ever.
Provision | Update |
---|---|
Revised Tax Slabs (New Regime) | Higher exemption limit and new tax rates. |
Higher Standard Deduction | Increased to ₹75,000, effectively making income up to ₹12.75 lakh tax-free. |
Updated Filing Timeline | Updated return filing allowed up to 48 months with additional taxes. |
Revised TDS/TCS Thresholds | Increased limits for interest and rent payments. |
Start-up Incentives | Increased limits for interest and rent payments. |
Due Date | Advance Tax Payable |
---|---|
15th June 2025 | 15% of total tax |
15th September 2025 | 45% of total tax |
15th December 2025 | 75% of total tax |
15th March 2026 | 100% of total tax |
Service Component | Our Approach |
---|---|
Income Projection | Analyze all business income streams, including seasonal trends and one-time gains. |
Expense and Deduction Analysis | Apply eligible expenses, ₹75,000 standard deduction, and new provisions. |
Tax Calculation | Accurately compute using updated tax slabs and rates. |
Instalment Planning | Schedule advance tax instalments to optimize cash flow. |
Compliance Management | Timely reminders and updates to avoid penalties. |
Advisory Support | Ongoing tax planning and re-estimation based on major business changes. |