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Income tax · a short instalment

A short instalment can draw interest

A short advance-tax instalment can draw interest under sections 234B and 234C. The amount follows the shortfall. It is not a late fee on the return. The office is at 515 Trichy Road, Singanallur.

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Quick answer

This page is interest under sections 234B and 234C. The instalments stay on the advance-tax page. A late fee on a return stays on the belated return page. Do not send the income-tax password in chat. Call +91 94454 38387.

What can draw it

15 June 2026 and 15 September 2026 have passed. A short June or September instalment can still be paid. It can draw interest under sections 234B and 234C. The amount follows the shortfall and the provision in force, and it is confirmed before you pay. This page does not state a rate. It does not separate section 234B from section 234C. The dates and the cumulative percentages stay on the advance-tax page.

What it is not

That interest is not a late fee on the income-tax return. A return filed after the due date can attract a late fee under section 234F, and interest under section 234A, on the belated return page. Self-assessment tax is the balance paid with the return, on the self-assessment page. Where section 234B or section 234C applies, that interest can be entered with the challan breakdown on the payment page.

Before a challan is made

  1. Send the estimate of income for the year, and the tax already deducted or expected.
  2. The desk says whether a short instalment remains, and whether these sections apply.
  3. You approve the estimate before the challan is made.
  4. After payment, download the challan receipt.

The estimate is quoted before a challan is made. That quote is on the advance-tax page. The first discussion is free.

Common questions

Is this the late fee on a return?

No. Interest under sections 234B and 234C follows a short advance-tax instalment. It is not a late fee on the income-tax return.

What is the amount?

The amount follows the shortfall and the provision in force. This page does not state a rate, and it does not separate section 234B from section 234C. It is confirmed before you pay.

Does the desk pay it without me?

No. You approve the estimate before a challan is made. Do not send the income-tax password.

Related pages

Advance taxThe instalment dates Self-assessment taxThe balance with the return Belated returnSection 234A and the late fee Tax calendar 2026The dates already listed

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