How to Pay Income Tax Online in 2026: e-Pay Tax, Challan, Payment Modes & Status

Key Takeaways on Income Tax Online Payment via e-Pay Tax

• e-Pay Tax facility is Income Tax Department's unified online payment system for advance tax, self-assessment tax, TDS, and other direct taxes
• Entire payment process — from generating Challan Reference Number (CRN) to making payment and downloading challan receipt — happens on e-Filing portal (incometax.gov.in)
• Can pay income tax online with or without logging in to portal. Pre-login option available via OTP verification
• Five payment modes: Net Banking, Debit Card, Pay at Bank Counter (OTC), RTGS/NEFT, and Payment Gateway (UPI, Credit Card, Debit Card, Net Banking)
• Challan Reference Number (CRN) is 14-digit unique identifier generated for each tax payment. Mandatory to generate CRN before making payment
• From April 1, 2026, new challans live for payments under Income-tax Act, 2025. Must select correct Act based on assessment year or tax year

Paying income tax online easier with Income Tax Department's e-Pay Tax facility. Whether paying advance tax, self-assessment tax, or demand payment, e-Pay Tax portal on e-Filing website provides unified platform to complete tax payment electronically.

This guide explains everything needed to know about paying income tax online in 2026: what e-Pay Tax is, who needs to pay online, how to generate challan, available payment modes, how to check payment status, and what to do if something goes wrong.

What is e-Pay Tax?

e-Pay Tax facility is online payment service available on Income Tax Department's e-Filing portal (www.incometax.gov.in) enabling taxpayers to pay direct taxes electronically.

Service is significant upgrade from older OLTAS (Online Tax Accounting System) e-payment facility. Under new e-Pay Tax service, entire chain of activities related to payment of direct taxes — from generation of challan (CRN) to making payment and recording payment history — enabled through e-Filing portal.

Key Features of e-Pay Tax

Who Needs to Pay Income Tax Online?

You need to pay income tax online if you have tax liability not fully covered by TDS or advance tax payments. This includes:

How to Pay Income Tax Online Using e-Pay Tax

Step-by-Step Process for Post-Login Payment

1. Login to the e-Filing Portal

   • Go to www.incometax.gov.in and log in using PAN as User ID, password, and OTP verification

2. Navigate to e-Pay Tax

   • On Dashboard, click e-File > e-Pay Tax
   • Navigated to e-Pay Tax page

3. Click New Payment

   • On e-Pay Tax page, click New Payment option to initiate online tax payment

4. Select Tax Payment Tile

   • On New Payment page, click Proceed on applicable tax payment tile — Income Tax, Equalisation Levy/STT/CTT, or Fee/Other Payments

5. Select Act and Assessment Year

   • Select applicable Act: 'Income Tax Act 1961' for Assessment Years up to 2026-27 (FY 2025-26) and prior years, OR 'Income Tax Act 2025' for Tax Year 2026-27 onwards

6. Enter Tax Breakup Details

   • Add breakup of total tax amount
   • Choose Minor Head (Advance Tax, Self-Assessment Tax, etc.)
   • Enter amount and click Continue

7. Select Payment Mode

   • Select preferred payment mode: Net Banking, Debit Card, Pay at Bank Counter, RTGS/NEFT, or Payment Gateway
   • Click Continue

8. Preview and Pay

   • Verify details and tax breakup
   • Click Pay Now
   • Read and accept terms and conditions
   • Click Submit to Bank

9. Complete Payment

   • Redirected to bank or payment gateway page
   • Enter credentials and authenticate (OTP, PIN, etc.)

10. Download Challan Receipt

    • After successful payment, receive confirmation email and SMS
    • Challan Receipt available under Payment History Tab on e-Pay Tax page

Pre-Login Payment (Without Logging In)

Can also make tax payments without logging into e-Filing portal:

1. Go to e-Filing portal www.incometax.gov.in and click e-Pay Tax
2. Fill in required details — PAN/TAN, mobile number, etc.
3. Enter 6-digit OTP received on mobile number
4. After OTP verification, proceed with payment steps (similar to post-login from Step 4 onwards)

Prerequisites for Pre-Login:

• Valid PAN/TAN for which tax payment has to be made
• Valid Mobile number to receive OTP

Payment Modes Available on e-Pay Tax

e-Pay Tax facility offers five payment modes to suit different taxpayer preferences.

1. Net Banking

Taxpayers can pay taxes through internet banking facility of authorised banks available on portal.

How it works:

• Select Net Banking as payment mode
• Choose your bank from list
• Redirected to your bank's internet banking page
• Complete transaction using net banking credentials
• Once successful, challan receipt generated

Authorised Banks: Axis Bank, Bank of India, Bank of Maharashtra, Canara Bank, Central Bank of India, City Union Bank, Federal Bank, ICICI Bank, Indian Bank, IDBI Bank, IndusInd Bank, Indian Overseas Bank, Jammu & Kashmir Bank, Karur Vysya Bank, Kotak Mahindra Bank, Punjab National Bank, UCO Bank, Union Bank of India, and Bank of Baroda.

2. Debit Card

Taxpayers holding debit cards issued by participating banks can make tax payments directly through portal.

How it works:

• Select Debit Card as payment mode
• Choose your bank from options
• Enter debit card credentials and OTP on bank's payment page
• No transaction charge/fee applicable for this mode

Currently available banks: Canara Bank, ICICI Bank, Indian Bank, State Bank of India, and Punjab National Bank.

3. Pay at Bank Counter (Over the Counter)

Taxpayers preferring offline payment can generate challan online and visit authorised bank branch to pay through cash, cheque or demand draft.

How it works:

• Generate challan (CRN) online through e-Pay Tax
• Print challan form
• Visit authorised bank branch with printed challan
• Pay through cash (up to ₹10,000), cheque, or demand draft
• No transaction charges for this mode

Important: Cash payments exceeding ₹10,000 not permitted under this mode.

4. RTGS / NEFT

Taxpayers can make payments through RTGS (Real Time Gross Settlement) or NEFT (National Electronic Funds Transfer) using any bank.

How it works:

• Generate Mandate Form on e-Filing portal (contains CRN and beneficiary details)
• Either visit bank branch with mandate form
• OR use net banking facility of your bank by adding beneficiary details available in mandate form
• Payment reflected on e-Filing portal after successful processing

Key point: This facility needs to be availed only after generating CRN using e-Pay Tax service.

5. Payment Gateway

Payment gateway supports multiple digital payment methods, including UPI, credit cards, debit cards, and net banking.

How it works:

• Select Payment Gateway as payment mode
• Choose preferred payment option (UPI, Credit Card, Debit Card, Net Banking)
• Redirected to selected payment gateway's page
• Complete transaction using credentials

Important Notes:

• Available through six authorised banks: Canara Bank, Federal Bank, HDFC Bank, Kotak Mahindra Bank, Bank of Maharashtra, and State Bank of India
• Transaction charges and applicable GST vary depending on selected payment gateway

Income Tax Act 1961 vs Income Tax Act 2025: Which One to Select?

From April 1, 2026, new challans live on e-Filing portal for tax payments under Income-tax Act, 2025.

How to select:

1. Navigate to e-File → e-Pay Tax → Select "Income Tax Act, 2025" → New Payment → Select applicable tile
2. Or choose radio button for "Income Tax Act 1961" for payments for Assessment Years up to 2026-27 and prior years

Note: Payment process remains same for taxes paid under both Acts.

How to Check Income Tax Payment Status

Method 1: Through Payment History (Post-Login)

1. Log in to e-Filing portal
2. Go to e-File → e-Pay Tax
3. Click on Payment History tab
4. View status of your payment — challan receipt available under "Actions"
5. Once payment successful, details of payment and Challan Receipt available

Method 2: Through Know Your Payment Status (Pre-Login)

1. Visit e-Filing portal
2. Go to Quick Links → Know Payment Status
3. Enter your PAN/TAN, CRN, and Mobile Number
4. Submit to view payment status

Method 3: Through Generated Challans (Pre/Post-Login)

1. Log in to e-Filing portal
2. Go to e-File → e-Pay Tax
3. Click on Generated Challans tab
4. View all CRNs generated, including expired ones (available for 30 days from "Valid Till" date)

Method 4: Through CSI (Challan Status Inquiry) File Download

TAN users can download CSI file in Pre-login using quick links. In Post-login, users can go to CSI File download Tab to download file for tax payments made on or after July 1, 2022.

Understanding CRN (Challan Reference Number)

What is CRN?

CRN stands for Challan Reference Number — 14-digit unique identifier generated when creating challan for payment of direct taxes.

Why is CRN Important?

• Mandatory: In e-Pay Tax service, it is mandatory to generate Challan (CRN) before making any tax payment
• Unique Identifier: Each generated challan has unique CRN associated with it
• Tracks Payment: CRN is used to track your payment from generation to completion

How to Generate CRN

1. Log in to e-Filing portal (or use pre-login OTP option)
2. Navigate to e-File → e-Pay Tax
3. Click New Payment
4. Fill in tax details (Act, Assessment Year/Tax Year, Minor Head, Amount)
5. Upon confirmation, CRN is generated

Where to Find Your CRN

• Under Generated Challans tab on e-Pay Tax page
• In Mandate Form (for RTGS/NEFT payments)
• Expired challans (CRN) remain visible for 30 days from "Valid Till" date

CRN vs CIN

What to Do If Payment Is Successful but Not Reflected

Sometimes, bank account may be debited but challan receipt not generated or CRN status shows "No Response from Bank" or "Awaiting Bank Confirmation."

Step-by-Step Action Plan

1. Save Evidence Immediately:

   • CRN and date it was made
   • Bank transaction reference or UTR
   • Exact debit date and time
   • Amount paid
   • Screenshot of CRN status
   • Bank statement line showing debit

2. Check CRN Status:

   • Open e-Pay Tax and check CRN status

3. Wait and Recheck:

   • If status shows "No Response from Bank" , check again after 30 minutes and wait one day — portal will reconcile with bank
   • If status shows "Awaiting Bank Confirmation" , keep proof and check Payment History again

4. Contact the Bank:

   • If status shows "Payment Failed" and money was debited, contact your bank with CRN and bank proof
   • If status shows "Incorrect details from Bank" , wait for portal and bank to match details. File grievance if it stays same

5. File a Grievance:

   • If issue persists after 24-48 hours, raise grievance on e-Filing portal

When NOT to Pay Again

• Do not pay again if CRN status shows "No Response from Bank," "Awaiting Bank Confirmation," or "Incorrect details from Bank"
• Do not create second payment while first is still being checked

When to Pay Again

• Only if CRN status shows "Payment Failed" AND money has not been debited from your account

How to Download Income Tax Challan Receipt

Method 1: Post-Login

1. Log in to e-Filing portal
2. Go to e-File → e-Pay Tax
3. Click on Payment History tab
4. Under Actions tab, click View Details
5. Download Challan Receipt

Method 2: Via Email/SMS

After successful payment, receive confirmation email and SMS on email ID and mobile number registered with e-Filing portal.

What the Challan Receipt Contains

• CIN (Challan Identification Number)
• BSR code
• Challan Reference Number (CRN)
• Payment date
• Amount paid
• Assessment Year / Tax Year
• Minor Head details

Can You Correct a Wrong Challan?

If you have made payment under wrong Assessment Year, Tax Year, or Minor Head, can correct using TDS challan correction facility.

TDS Challan Correction for TY 2026-27

Taxpayers must correct TDS challans for Tax Year 2026-27 on TRACES portal. Crucial if challan mistakenly filed under wrong period. Failure to correct will prevent TDS credit.

How to correct:

1. Visit TRACES website and log in using TAN credentials
2. Go to section for challan correction or OLTAS challan correction
3. Select relevant statement/payment details and raise correction request

e-Pay Tax vs Old OLTAS System

Direct tax payments facility migrated from OLTAS 'e-payment: Pay Taxes Online' to e-Pay Tax facility on e-Filing portal.

Common Mistakes to Avoid

1. Selecting the Wrong Act

From April 1, 2026, choose "Income Tax Act 1961" for Assessment Years up to 2026-27 and "Income Tax Act 2025" for Tax Year 2026-27 onwards. Selecting wrong Act leads to challan errors.

2. Not Generating CRN First

CRN is mandatory for all tax payments under e-Pay Tax facility. Do not attempt to pay without generating CRN.

3. Paying Again When Payment Is Pending

If bank account debited but CRN status shows "No Response from Bank," wait for reconciliation. Do not create second payment.

4. Not Checking Payment Status

Always check payment status and download challan receipt after completing transaction.

5. Cash Payments Exceeding ₹10,000

Under Pay at Bank Counter mode, cash payments exceeding ₹10,000 not permitted.

How Tax Garden Helps

Paying income tax online through e-Pay Tax straightforward, but mistakes in selection of Act, Assessment Year, or Minor Head can lead to challan errors, TDS mismatches, and compliance issues. Understanding payment process, CRN generation, and status tracking essential for accurate tax compliance.

Tax Garden's CAs help you:

• Calculate total tax liability (advance tax, self-assessment tax, etc.)
• Select correct Act and Assessment Year for your payment
• Generate CRN and complete payment through right mode
• Correct challan errors and ensure TDS credit correctly reflected
• Reconcile tax payments with Form 26AS

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Sources: Income Tax Department e-Filing portal (incometax.gov.in); CNBC TV18; Mint; ET Now; The Economic Times; Angel One; Quicko; Right to Information Wiki; BankBazaar; Kotak Bank. Verify current payment modes, authorised banks, and transaction charges on incometax.gov.in before acting, as rules may be updated periodically. This article is general information on income tax online payment and not substitute for professional advice.