India advance tax instalments
advance_taxRead-onlyIdempotent
Calculate Indian advance tax instalments and the interest for late or short payment (Sections 234A, 234B and 234C; sections 207-211). Instalment deadlines: 15% by 15 June, 45% by 15 September, 75% by 15 December, 100% by 15 March (presumptive 44AD/44ADA: 100% by 15 March). Pass the payments actually made and the filing date to get the interest; without them every instalment is treated as unpaid.
Tool call template
Replace each placeholder with a value matching the input schema. Only required parameters are included; add optional parameters as needed.
{
"id": 1,
"jsonrpc": "2.0",
"method": "tools/call",
"params": {
"arguments": {
"assessed_tax": "<assessed_tax>",
"as_of_date": "<as_of_date>"
},
"name": "advance_tax"
}
}Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| as_of_date | Yes | Civil date YYYY-MM-DD. Selects the rule pack in force on that date. Required: the engine will not assume a date. | |
| assessed_tax | Yes | Total tax on the year's income in INR (₹), before advance tax and before TDS/TCS credit. Advance tax applies when the balance after TDS/TCS is ₹10,000 or more. | |
| tds_tcs_credit | No | Tax already deducted or collected at source for the year (₹). Default 0. | |
| filing_category | No | Sets the return due date. non_audit_individual (ITR-1/ITR-2): 31 July. non_audit_business (business or profession, accounts not audited, and such firms' partners): 31 August from tax year 2026-27, 31 July before. audit_corporate_and_business: 31 October. transfer_pricing_international: 30 November. | non_audit_individual |
| advance_tax_paid | No | Advance tax payments made, each with its date. Omit if none were made. | |
| capital_gains_tax | No | Part of assessed_tax that arises on capital gains (₹); excluded from instalments due before the gain arose. | |
| date_of_filing_or_payment | No | Date the return was (or will be) filed, YYYY-MM-DD. Ends the Section 234B period and decides whether Section 234A applies. Default: the return due date for filing_category. | |
| is_presumptive_44ad_44ada | No | True if income is declared under presumptive taxation (44AD/44ADA): one instalment of 100% by 15 March. Default false (the four instalments). | |
| is_senior_citizen_no_business | No | True for a resident senior citizen (60+) with no business or professional income: exempt from advance tax. Default false (advance tax applies). |
Output Schema
| Name | Required | Description | Default |
|---|---|---|---|
| trace | No | ||
| status | No | ||
| currency | No | ||
| as_of_date | No | ||
| disclaimer | No | ||
| minor_units | No | ||
| rule_ids_used | No | ||
| financial_year | No | ||
| is_presumptive | No | ||
| tds_tcs_credit | No | ||
| assessment_year | No | ||
| return_due_date | No | ||
| gross_assessed_tax | No | ||
| instalment_details | No | ||
| total_amount_payable | No | ||
| unpaid_tax_principal | No | ||
| advance_tax_applicable | No | ||
| filing_or_payment_date | No | ||
| total_advance_tax_paid | No | ||
| total_interest_payable | No | ||
| section_234a_applicable | No | ||
| section_234b_applicable | No | ||
| net_advance_tax_base_s208 | No | ||
| section_234a_months_charged | No | ||
| section_234b_months_charged | No | ||
| total_section_234a_interest | No | ||
| total_section_234b_interest | No | ||
| total_section_234c_interest | No | ||
| exemption_or_applicability_reason | No | ||
| section_234b_threshold_90_percent | No | ||
| section_234a_shortfall_base_rule119a | No | ||
| section_234b_shortfall_base_rule119a | No |