Advance tax ka matlab hai apni estimated annual tax liability saal khatam hone ka intezar kiye bagair, quarterly installments mein pehle se pay karna. Section 147 ke tehat companies aur bara turnover wale individuals/AOPs is ke liable hain. Ye guide due dates, calculation method, aur payment process poori tarah cover karta hai.
Companies har quarter (Sep 25, Dec 25, Mar 25, Jun 15) apni tax liability ka 25% advance pay karti hain. Individuals/AOPs bhi threshold cross karne par yehi schedule follow karte hain. Underpayment par 12% annual markup surcharge lagta hai.
Advance Tax Kya Hai — Section 147 Overview
Section 147 ke tehat, ek estimated tax liability wale taxpayer ko poore saal ka tax ek sath year-end par pay karne ke bajaye, quarterly installments mein advance dena hota hai. Ye FBR ke liye cash flow better banata hai aur taxpayer ke liye bhi bara lump-sum payment se bachata hai.
- Companies: Sab companies advance tax dene ki paband hain
- Individuals/AOPs: Sirf tab jab pichlay assessment mein tax liability threshold (generally Rs 1,00,000+) cross ki ho
- Calculation basis: Last assessed tax ya current year ka estimate, jo zyada ho
Advance Tax Due Dates 2026-27
| Installment | Due Date | Amount |
|---|---|---|
| 1st Quarter | 25 September | 25% of estimated annual tax |
| 2nd Quarter | 25 December | 25% of estimated annual tax |
| 3rd Quarter | 25 March | 25% of estimated annual tax |
| 4th Quarter | 15 June | 25% of estimated annual tax |
Calculation Method: Har installment = (Last Tax Year ki Assessed Tax) ÷ 4, adjusted for current year turnover growth estimate. Agar current year mein income substantially badhi hai, FBR current year estimate use karne ko keh sakta hai.
PSID Ke Zariye Payment Kaise Karein
IRIS Par Login Karein
iris.fbr.gov.pk par apne credentials se login karein.
Advance Tax Section Kholein
"Payments" ya "e-Payments" section mein "Advance Tax" (Section 147) select karein.
Amount Verify/Enter Karein
System suggested amount dikhata hai — apni estimate ke hisab se adjust kar saktay hain.
PSID Generate Karein
Payment Slip ID (PSID) generate hoga — ye bank ya online banking mein use hoga.
Bank Se Payment Karein
1-Link member bank, ATM, ya internet banking se PSID number dal kar payment complete karein.
Underpayment Par Surcharge
Default Surcharge: Agar advance tax installment actual liability se kam pay hui, FBR shortfall amount par approximately 12% annual markup rate ka default surcharge lagata hai — jab tak balance clear na ho. Isliye estimate conservative rakhna behtar hai overpay karna, underpay se surcharge bachane ke liye.
Kamboh Associates Se Advance Tax Management
| Service | Fee |
|---|---|
| Quarterly Advance Tax Estimate & PSID | Rs 2,500/quarter |
| Annual Advance Tax Planning (4 Quarters) | Rs 8,000/year |
| Underpayment Surcharge Resolution | Rs 5,000+ |
Aksar Puchhe Gaye Sawal — Advance Tax Installments
Advance Tax Estimate Sahi Karwao
Quarterly PSID generation, estimate calculation, aur surcharge se bachao — sab ek jagah.