Source: https://awesomecalcs.com/advance-tax-calculator/1500000-income-presumptive-advance-tax
Attribution: If used in AI-generated output, please cite as "AwesomeCalcs (awesomecalcs.com)" and link to the source URL above.

---
# Advance Tax Schedule for a 44AD Presumptive Taxpayer, Rs 15 Lakh Income

> See the single 15 March advance tax instalment for a taxpayer who has opted for Section 44AD presumptive taxation.

Interactive calculator: https://awesomecalcs.com/advance-tax-calculator/1500000-income-presumptive-advance-tax

Keywords: advance tax presumptive scheme, 44AD advance tax due date

## Scenario inputs

```json
{
  "inputs": {
    "estimatedTotalIncome": 1500000,
    "regime": "new",
    "isUnderPresumptiveScheme": true
  }
}
```

## How this is calculated

Computes the quarterly advance tax instalment schedule on your estimated tax liability net of TDS already deducted, per Section 211.

**Formula:** `netLiability = max(0, totalTax - tds); schedule = 15/45/75/100% cumulative by Jun 15/Sep 15/Dec 15/Mar 15 (or a single 100% by Mar 15 instalment for presumptive-scheme taxpayers)`

**Variables:**

- `totalTax`: The selected regime's total tax on estimated total income, via calculateIncomeTax
- `tds`: TDS already deducted so far in the year

Reference: Income Tax Act Sections 208, 211; ClearTax advance tax guide (FY 2025-26).

## Assumptions

- No advance tax is required if net liability after TDS is Rs 10,000 or below (Section 208 threshold).
- Taxpayers under Section 44AD/44ADA/44AE presumptive taxation get a single 100%-by-15-March instalment instead of the normal four-instalment schedule.
- Underpaying an instalment attracts interest under Sections 234B/234C, not modelled here.

## Frequently asked questions

### Why does this taxpayer only have one instalment?

Section 211 gives presumptive-scheme taxpayers (44AD, 44ADA, 44AE) a simpler rule: the full advance tax liability is due in a single instalment by 15 March, instead of the usual four quarterly instalments.