Pay Income Tax Online: e-Pay Tax Guide (2026)

How to pay income tax online: Visit incometax.gov.in, click "e-Pay Tax" under Quick Links, enter your PAN and mobile number, select Challan ITNS 280, choose the correct assessment year and payment type (Advance Tax code 100 or Self-Assessment Tax code 300), enter the amount, pick a payment mode, and complete the transaction. Download the challan receipt with CIN for your records.

What Is Challan 280 (ITNS 280)?

Challan 280, officially designated ITNS 280, is the payment form used to deposit income tax with the government. It covers three types of income tax payments:

• Advance tax (Minor Head 100): Quarterly installments paid during the financial year.
• Self-assessment tax (Minor Head 300): Balance tax paid before filing your ITR.
• Regular assessment tax (Minor Head 400): Tax demanded through an assessment order.

From April 1, 2026, the Income Tax Department introduced a unified e-Pay Challan facility. This single interface supports payments under both the Income Tax Act 1961 and the new Income Tax Act 2025. For payments under the 2025 Act, the challan variant is designated ITNS 280N. The underlying process remains the same; the portal automatically routes you to the correct challan based on the assessment year selected.

Rule 333 of the Income Tax Rules 2026 mandates online payment for all companies and for individuals covered under Section 63 (those subject to tax audit). Others may still pay at a bank counter, but online payment is strongly recommended for instant confirmation and accurate record-keeping.

Challan Types at a Glance

Before selecting a challan, confirm which one applies to your payment. The table below covers the four main challan types:

For most individual taxpayers, freelancers, and SME owners, ITNS 280/280N is the only challan you will use. TDS depositors (employers, companies deducting tax) use ITNS 281.

Step-by-Step: How to Pay Income Tax Online Using e-Pay Tax

Follow these steps to make an income tax payment through the official portal. The entire process takes under 10 minutes.

Step 1: Go to the e-Pay Tax Portal

Open incometax.gov.in in your browser. On the homepage, look for "e-Pay Tax" under the Quick Links section. Click on it. You do not need to log in to your income tax account to make a payment.

Step 2: Enter PAN and Mobile Number

Enter your PAN (Permanent Account Number). The portal will display your name for confirmation. Verify that the name matches your PAN card. Enter your mobile number and click "Continue." You will receive an OTP for verification.

Step 3: Select the Correct Challan

After OTP verification, the portal shows a list of available challans. Select ITNS 280 (Income Tax). If you are making a TDS deposit, select ITNS 281 instead.

Step 4: Choose the Assessment Year

This step is critical and the most common source of errors.

• For advance tax for FY 2026-27: Select AY 2027-28.
• For self-assessment tax for FY 2025-26 (being filed now): Select AY 2026-27.

The assessment year is always one year ahead of the financial year. Double-check before proceeding.

Step 5: Select the Type of Payment

Choose the applicable minor head:

• Advance Tax (100): For quarterly advance tax installments.
• Self-Assessment Tax (300): For balance tax payable before filing ITR.
• Tax on Regular Assessment (400): For demand raised by the Assessing Officer.
• Tax on Distributed Income (106): For specific distributed income situations.

Step 6: Enter the Tax Amount

Enter the exact amount you need to pay. If paying self-assessment tax, calculate it as: Total tax liability minus TDS/TCS credits minus advance tax already paid. Include interest under Sections 234A, 234B, or 234C if applicable.

Step 7: Select a Payment Mode

The portal offers six payment options:

• Net Banking: Through any authorized bank (SBI, HDFC, ICICI, Axis, etc.)
• Debit Card: Visa/MasterCard/RuPay through payment gateway
• Credit Card: Through payment gateway (note: credit card surcharge may apply)
• UPI: Pay directly via UPI ID (Google Pay, PhonePe, BHIM, etc.)
• RTGS/NEFT: Generate a mandate and transfer from your bank
• Pay at Bank Counter: For individuals not mandated to pay online

Net Banking and UPI are the fastest options with instant confirmation. RTGS/NEFT may take a few hours to reflect.

Step 8: Preview and Submit

The portal shows a challan preview with all details: PAN, name, assessment year, payment type, and amount. Verify every field carefully. Click "Submit to Bank" to proceed.

Step 9: Complete Payment and Download Receipt

Complete the payment through your chosen method (bank login, UPI approval, or card details). On successful payment, the portal generates a challan receipt with the CIN (Challan Identification Number). Download or print this receipt immediately.

Advance Tax Due Dates for FY 2026-27

If your net tax liability after TDS/TCS exceeds Rs 10,000, you must pay advance tax in quarterly installments. The schedule for FY 2026-27:

Each installment is cumulative, not standalone. The second installment of 45% means your total paid by September 15 should be 45% of your estimated annual tax. If you paid Rs 30,000 in June, you pay Rs 60,000 more in September to reach Rs 90,000.

Missing or shortfalling on advance tax triggers:

• Section 234B interest: 1% per month on the shortfall if total advance tax paid is less than 90% of assessed tax.
• Section 234C interest: 1% per month on the shortfall for each quarterly installment missed or underpaid.

Presumptive taxpayers under Section 44AD/44ADA need to pay the entire advance tax in a single installment by March 15, 2027.

Self-Assessment Tax: Paying Before You File

Self-assessment tax (Minor Head 300) is the balance tax remaining after accounting for TDS, TCS, and advance tax already paid. You pay it before or at the time of filing your income tax return.

When to pay self-assessment tax:

• Your employer deducted TDS on salary, but you have additional income (rental, capital gains, freelance) where TDS does not cover the full liability.
• You missed one or more advance tax installments and owe a balance.
• Your actual income exceeds the estimate used for advance tax calculations.

How to calculate:

1. Compute your total income for the year.
2. Calculate tax on that income using applicable slab rates.
3. Add surcharge (if applicable) and 4% health and education cess.
4. Subtract TDS (as per Form 26AS/AIS), TCS, and advance tax paid.
5. The balance is your self-assessment tax. Add interest under Sections 234A/234B/234C if applicable.

Pay this amount via e-Pay Tax using Challan ITNS 280 with Minor Head 300. The CIN from this payment goes into Schedule IT of your ITR form.

How to Verify Your Payment: CIN and Challan Status

Every successful tax payment generates a CIN (Challan Identification Number). The CIN consists of three parts:

• BSR Code: The 7-digit code of the bank branch that processed the payment.
• Challan Date: The date of payment.
• Challan Serial Number: A 5-digit serial number assigned by the bank.

To verify your payment status:

1. Visit incometax.gov.in and go to "Challan Status Inquiry."
2. You can search using CIN-based view (BSR code, date, serial number) or PAN-based view.
3. The portal shows payment details including amount, payment date, and bank name.

Alternatively, check your Form 26AS on the TRACES portal (tdscpc.gov.in) or the Annual Information Statement (AIS) on the income tax portal. Both reflect tax payments within a few days of deposit.

Keep the challan receipt safe. You need the CIN and BSR code when filling out Schedule IT in your ITR. Without it, your self-assessment tax credit may not be picked up automatically by the ITR utility.

Common Errors and How to Fix Them

Tax payments through e-Pay Tax are generally smooth, but mistakes happen. Here are the most frequent issues and their solutions.

Wrong Assessment Year selected: This is the most common error. If you selected AY 2026-27 instead of AY 2027-28 (or vice versa), submit a challan correction request through your bank. Most banks process corrections within 7 to 10 working days. Do not make a fresh payment until the correction is attempted.

Wrong PAN entered: If the PAN on the challan does not match yours, file a challan correction request through TRACES (tdscpc.gov.in). PAN corrections can be requested online, but they require supporting documentation.

Payment failed but amount debited: Do not panic and do not make a duplicate payment. Wait 24 to 48 hours for the transaction to settle. Check your bank statement and the challan status on the income tax portal. If the amount remains debited but no CIN is generated after 48 hours, raise a grievance with your bank and on the income tax e-Filing portal.

CIN not generated after payment: This usually means the bank has not updated the record. Verify with the bank first. In most cases, the CIN appears within 24 hours. Making a duplicate payment creates a refund headache that can take months to resolve.

Wrong amount paid: If you paid less than required, make a supplementary payment for the difference using the same challan type and assessment year. If you overpaid, the excess will be adjusted during ITR processing and refunded by the Income Tax Department.

Frequently Asked Questions

What is the difference between Challan 280 and Challan 280N?

Challan ITNS 280 is used for income tax payments under the Income Tax Act 1961. Challan ITNS 280N is its counterpart for payments under the new Income Tax Act 2025, which took effect on April 1, 2026. The e-Pay Tax portal automatically selects the correct variant based on the assessment year you choose.

Do I need to log in to my income tax account to pay tax online?

No. The e-Pay Tax facility on incometax.gov.in is accessible without logging in. You only need your PAN and a mobile number for OTP verification. However, logging in gives you access to payment history and pre-filled details.

Which payment mode is fastest for online tax payment?

Net Banking and UPI provide instant confirmation with CIN generated immediately. RTGS/NEFT transfers may take a few hours to reflect. Debit and credit card payments through the payment gateway are also near-instant.

What is the CIN and why is it important?

CIN stands for Challan Identification Number. It is a unique identifier comprising the BSR code, challan date, and serial number. You need the CIN when filing your ITR as it is entered in Schedule IT to claim credit for taxes paid.

I selected the wrong assessment year on my challan. What should I do?

Do not make a duplicate payment. Submit a challan correction request through your bank. Most banks process AY corrections within 7 to 10 working days. If the bank cannot help, file a correction request through TRACES (tdscpc.gov.in).

Is online tax payment mandatory for everyone?

Under Rule 333 of the Income Tax Rules 2026, online payment is mandatory for all companies and individuals subject to Section 63 (tax audit). Other taxpayers may pay at a bank counter using a physical challan, but online payment is recommended for instant confirmation.

What happens if I miss an advance tax installment?

You will be liable to pay interest under Section 234C at 1% per month on the shortfall amount for each missed or underpaid installment. If your total advance tax paid for the year is less than 90% of assessed tax, additional interest under Section 234B applies at 1% per month from April 1 of the assessment year until the date of payment.

Can I pay self-assessment tax after the ITR due date?

Yes, you can pay self-assessment tax even after the due date. However, you will incur interest under Section 234A (for late filing) at 1% per month on the outstanding tax amount. Filing a belated return after paying the tax is still possible until December 31 of the assessment year.