Online CA review, with a Singanallur walk-in · ITR, GST & Corporate Compliance · Pan-India & Tamil Nadu

Income tax · who the rows are for

Section 208 decides who pays

Section 208 decides whether advance tax applies, after the tax already expected to be deducted. The instalment dates stay on the advance-tax page. The office is at 515 Trichy Road, Singanallur.

🏆
Since 2014 Coimbatore CA Practice
🌐
English + Tamil Statewide Online Desk
📍
Singanallur HQ 515 Trichy Road, CBE
📞
+91 94454 38387 Call or WhatsApp Today

Quick answer

This page is who pays advance tax. The dates stay on the advance-tax page. A short instalment stays on the interest page. Do not send the income-tax password in chat. Call +91 94454 38387.

What decides it

The calendar marks the rows for applicable taxpayers. Section 208 is what decides whether advance tax applies, after the tax already expected to be deducted. This page does not state a rupee threshold. Confirm it on the portal before you skip June, September, or December. The dates and the cumulative percentages stay on the advance-tax page.

A resident senior citizen who does not have business or professional income is generally outside these instalments. This page does not say that about a senior citizen who has business or professional income.

One date instead of four

A taxpayer using section 44AD or 44ADA may have a single instalment on 15 March instead of the four dates. For FY 2026-27 the 15 March date on the advance-tax page is 15 March 2027. Confirm that before you skip June, September, or December. The turnover and receipt limits for those sections stay on the presumptive tax page. ITR-4 for a Coimbatore business stays on the ITR-4 page.

A short instalment on the four-date rows can draw interest under sections 234B and 234C, on the interest page. The balance paid with the return is self-assessment tax, on the self-assessment page.

Before a challan is made

  1. Send the estimate of income for the year, and the tax already expected to be deducted.
  2. The desk says whether section 208 applies, and whether the single March date applies.
  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

Does every taxpayer pay the four instalments?

No. Section 208 decides whether advance tax applies, after the tax already expected to be deducted. Confirm that on the portal before you skip a date.

Is a senior citizen outside these instalments?

A resident senior citizen who does not have business or professional income is generally outside these instalments. The page does not say that about a senior citizen who has that income.

Does the desk make the challan 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 Interest 234B and 234CA short instalment 44AD and 44ADAThe turnover limits Self-assessment taxThe balance with the return

Ready to file? One CA desk covers it all.

GST · ITR · Audit · Registration — English & Tamil, online and at the Singanallur office. First call is free.