Interest Calculator — s.234A / 234B / 234C

Rule 119A rounding (base down to ₹100), months rounded up, 12%/36% safe harbour on the first two installments, single-installment schedule for presumptive payers. FY 2025-26 / AY 2026-27.

Assessed tax (incl. cess)

₹

TDS / TCS credits

₹

Cumulative advance tax paid by…

15 Jun15 Sep15 Dec15 Mar

Return filed late by (months)

months

Months from 1 Apr to settlement (234B)

months

Presumptive taxpayer (44AD / 44ADA)

Total interest payable

₹26,200

s.234A

₹0

s.234B

₹8,000

s.234C

₹18,200

Due	Req.	Shortfall	Interest
15 Jun	15%	₹60,000	₹1,800
15 Sep	45%	₹1,80,000	₹5,400
15 Dec	75%	₹3,00,000	₹9,000
15 Mar	100%	₹2,00,000	₹2,000

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