Advance tax by 15 Dec 2026: a client reminder plan for CA firms
Short answer: the third advance tax instalment for tax year 2026-27 falls on 15 December 2026. Under the usual schedule, about 75% of the year's advance tax should be paid cumulatively by then (re-check the portal FAQ). Start collecting April–November figures from clients in mid-November, send your estimate by early December, and get a written "OK to pay" before the 15th. Presumptive clients are usually a 15 March job, so take them off the December list.
Confirm the rules on the portal first
- New Act: tax year 2026-27 instalments are governed by the Income-tax Act, 2025, so section numbers in your old templates may be out of date. The advance tax due dates guide lists the four dates and the portal FAQ references.
- Threshold: advance tax applies when the year's tax after TDS/TCS is ₹10,000 or more.
- Challan year: during the 1961-to-2025 transition, clients paying on their own can pick the wrong year on the payment screen. Tell them which year to select, or pay with them on a call.
Sort your client list into four groups
| Group | Who | December action |
|---|---|---|
| A. Pay by 15 Dec | Business, profession or capital-gains clients above the threshold, not presumptive | Full estimate and reminder rhythm below |
| B. Salaried with side income | Rent, interest, freelance or capital gains not covered by employer TDS | Short estimate; ask for the side-income figures only |
| C. Presumptive | Clients on the presumptive scheme | No December instalment as a rule; diarise 15 March |
| D. Below threshold | TDS already covers the tax, or tax under ₹10,000 | One line on file saying why no payment is needed |
What to collect for the estimate
- April–November profit figure (or books up to 30 Nov) and expected December–March trend
- Capital gains booked since April (broker P&L statement) and any big sale planned before March
- Rent, interest and other income not in the books
- TDS and TCS credit so far (Form 26AS / AIS view) and expected TDS for the rest of the year
- Advance tax already paid on 15 Jun and 15 Sep (challan details)
- Who on your team owns the client, and the channel they answer on (email, WhatsApp or call)
Dated reminder rhythm
| When | Who | What to send |
|---|---|---|
| 16–20 Nov | Groups A and B | One message asking for the figures above by 28 Nov |
| 29 Nov | Still-silent clients | One follow-up naming only the missing items |
| 2–5 Dec | Everyone with figures in | Your estimate of the 15 Dec instalment, with how it was worked out |
| 10 Dec | Estimate sent, no reply | "May we go ahead with ₹[amount]?" and a yes/no request |
| 13 Dec | Confirmed clients | Payment link steps or a call slot; remind them to keep the challan |
| 15 Dec | Internal | Log challan details; note in writing any client who chose not to pay |
The 15th of December 2026 is a Tuesday. Bank and portal load goes up on the due date, so aim to finish payments by the 13th.
Message templates
Mid-November: "Hello, the next advance tax instalment is due 15 December. To work out your amount, please send your April–November figures, any capital gains since April, and other income outside the books by 28 November."
Early December: "Based on what you sent, we estimate ₹[amount] for the 15 December instalment. Here is how we got it: [two lines]. Reply YES and we'll guide the payment, or send corrections by 10 December."
Don't quote interest amounts unless you have worked them out for that client under the current rules.
If you want this on a branded calendar
The White-Label Client Compliance Calendar for CA Firms (₹999/year) sends four quarterly packs with your firm name on the DOCX, PDF and WhatsApp image, plus national .ics/.xlsx files, so advance tax, GST and TDS dates reach clients under your brand. Files are made after checkout (not instant). 14-day refund from when you receive the first pack. Join free and refer to earn via the Gumroad affiliate programme (single-level; partners paid by Gumroad). Disclosure: Unadhi product. You can use this plan without buying anything.
This guide is general information for CA firm operations staff, not tax advice and not an official government publication. Due dates and rules can change. Always re-check the Income Tax e-filing portal and CBDT notices before you message clients. Your firm stays responsible for advice to your clients.
Sources to re-check
- Income Tax e-filing portal, Tax payments FAQ (advance tax under the Income-tax Act, 2025)
- Related guides: advance tax due dates FY 2026-27 · Q2 TDS collect checklist · GSTR-3B chase list · what belongs on a white-label calendar
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