Challan ITNS-280 Due Date, Penalty and How to File
Challan ITNS-280 (Advance Tax instalment) applies to Private Limited Company, One Person Company (OPC) and LLP. Pay 15% by 15 Jun, 45% by 15 Sep, 75% by 15 Dec and 100% by 15 Mar. Interest under 234B/234C for shortfall or deferment. Source: cleartax.in/s/interest 234c
Challan ITNS-280 at a glance
- Form
- Challan ITNS-280
- Applies to
- Private Limited Company, One Person Company (OPC) and LLP
- Due date
- Quarterly: 15 June, 15 September, 15 December and 15 March
- Category
- Income Tax
- Filing portal
- Income Tax Portal
- CA required
- Recommended (a CA/CS helps)
- Penalty / consequence
- Interest under 234B/234C for shortfall or deferment.
Dates reflect Indian statute as of mid-2026 and are extension prone (the MCA and CBDT issue circulars). Always confirm with your CA before filing.
When Challan ITNS-280 applies, and when you can skip it
Estimated annual tax liability is Rs 10,000 or more.
If the estimated tax liability is below Rs 10,000, no advance tax is due.
Challan ITNS-280: frequently asked
What is the due date of Challan ITNS-280?+
Challan ITNS-280 (Advance Tax instalment) is due quarterly: 15 June, 15 September, 15 December and 15 March.
Who needs to file Challan ITNS-280?+
Challan ITNS-280 applies to Private Limited Company, One Person Company (OPC) and LLP. Estimated annual tax liability is Rs 10,000 or more.
What is the penalty for late Challan ITNS-280?+
Interest under 234B/234C for shortfall or deferment.
Never miss Challan ITNS-280 again.
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