Quick answer
Pay your income tax on the e-Pay Tax page of the Income Tax portal (incometax.gov.in) — this is how you generate an income tax e-challan online. After the payment goes through, a challan receipt is generated, and the amount shows up in your Form 26AS within a few working days.
How to pay income tax online via e-challan (in one sentence)
Visit incometax.gov.in → Quick Links → e-Pay Tax, enter your PAN and the mobile OTP (or log in first), pick the right assessment year and payment type, choose a payment mode such as net banking, card or UPI, and confirm — a Challan Reference Number is created instantly and you can download the receipt right after the transaction.
What an e-challan is
An e-challan is the official receipt the Income Tax Department generates when you pay tax online. The challan number proves the money reached the government, and the same details are what you later quote in your ITR.
| Challan form | Used for | Major head | Minor heads |
|---|---|---|---|
| ITNS 280 | Income tax paid directly by you — advance tax, self-assessment tax, tax on regular assessment | 0021 – Income tax (non-company); 0020 – Corporation tax | 100 – Advance tax; 300 – Self-assessment tax; 400 – Tax on regular assessment |
| ITNS 281 | TDS/TCS deposited by deductors (employers, banks, tenants) | 0021 – Income tax (non-company); 0020 – Corporation tax | 200 – TDS/TCS payable; 400 – TDS/TCS on regular assessment |
| ITNS 282 | Securities Transaction Tax and other direct taxes | Varies | – |
| ITNS 283 | Banking cash transaction tax, fringe benefits tax | Varies | – |
The minor head tells the Department what kind of tax the payment is. Picking the wrong one is the single most common reason payments go missing from Form 26AS.
New forms for the new Act: the Department has issued guidance on ITNS 280N and ITNS 281N for payments made under the Income-tax Act, 2025 — that is, for Tax Year 2026-27 onwards. For Assessment Year 2026-27 and earlier (which are still governed by the 1961 Act), the existing ITNS 280 and 281 continue. Under the new forms, a separate challan is needed for each minor head.
By the numbers
- 15 days — validity of the Challan Reference Number (CRN) generated before payment (Income Tax Department e-payment guidance).
- Rs 10,000 — if your net tax for the year (after TDS) crosses this, advance tax becomes compulsory (Section 208 of the 1961 Act).
- 6 banks — currently integrated with the e-Pay Tax payment gateway: Canara Bank, Federal Bank, HDFC Bank, Kotak Mahindra Bank, Bank of Maharashtra and State Bank of India.
- 8 challan types — ITNS 280 to 287 cover every direct-tax payment, from advance tax to STT.
Step-by-step: paying your income tax e-challan via e-Pay Tax
1. Open the portal
Go to incometax.gov.in. Under Quick Links on the home page, click e-Pay Tax.
2. Choose a route
| Route | How to start |
|---|---|
| Pre-login | Enter your PAN and the mobile OTP sent to your number. |
| Post-login | Log in with your PAN (User ID) and password, then go to e-File → e-Pay Tax → New Payment. |
Both routes land on the same payment screen. Pre-login is handy when you just need to pay and file later.
3. Confirm PAN/TAN
The portal shows the PAN or TAN linked to the session with a masked name. Check it is yours before continuing.
4. Pick the payment tile
Select the Income Tax tile (companies select Corporation Tax).
5. Choose Assessment Year and Type of Payment
- Assessment Year — the year the tax belongs to. For income earned in FY 2025-26, that is AY 2026-27.
- Type of Payment (minor head) — 100 for advance tax, 300 for self-assessment tax, 400 for tax on regular assessment. The portal also lists which Income-tax Act applies; for AY 2026-27 and earlier it is the 1961 Act.
6. Enter the tax breakup
| Field | What to put |
|---|---|
| Tax | Basic income-tax amount |
| Surcharge | If your income crosses the surcharge thresholds |
| Cess | Health and education cess (4% of tax + surcharge) |
| Interest | Interest under the relevant sections, if any |
| Fee / penalty | Late fee or penalty, if applicable |
The portal totals everything automatically.
7. Select a payment mode
Net banking, debit card, credit card (via payment gateway), UPI, RTGS/NEFT, or Pay at bank counter (generate the challan online, then settle it at a bank branch).
8. Verify the challan details
Read the PAN, assessment year, minor head and amount once more. A wrong AY or minor head cannot be edited after payment — you would need a fresh challan and a correction request.
9. Pay now
Click Pay Now. For online modes you are redirected to the bank’s gateway to complete the transaction.
10. Note the Challan Reference Number (CRN)
The CRN appears as soon as the challan is created — even before you pay. It stays valid for 15 days, so you can generate the challan today and complete the payment within the window.
11. Download the receipt
After a successful payment, the challan receipt is displayed. It carries the CIN (Challan Identification Number), the bank’s BSR code, the date of deposit, your PAN, the AY and the amount. Save the PDF — you will need the CIN and BSR code when filing your return.
12. Check Payment History
Log in and open the Payment History tab under e-Pay Tax to see the challan listed with its status.
13. Confirm it in Form 26AS / AIS
Within a few working days the payment should reflect in Form 26AS and the Annual Information Statement (AIS), viewable from the e-File menu. If it does not appear within a week, take it up with your bank or the portal helpdesk before filing your ITR.
What changed and what stayed the same
| Aspect | Earlier | Now |
|---|---|---|
| Portal | Challan 280 was filled on the NSDL/Protean (TIN) portal | e-Pay Tax on incometax.gov.in (since the new portal launched in 2021) — pre-login payment with PAN + OTP, no specific bank account needed |
| Challan forms | ITNS 280 / 281 | Same forms for AY 2026-27 and earlier; ITNS 280N / 281N for payments under the Income-tax Act, 2025 (Tax Year 2026-27 onwards) |
| Minor head codes | 100 / 300 / 400 / 200 | Unchanged |
| CRN validity | 15 days | 15 days |
| Payment modes | Net banking, cards, NEFT/RTGS, bank counter | Same, plus UPI and wider payment-gateway bank coverage |
The codes and the discipline (right AY, right minor head) are unchanged. What changed is the experience: one portal, OTP-based pre-login payment, and instant receipts.
Practical impact
Why the minor head matters
When you file your return, the Tax Paid schedule asks for the CIN, BSR code and date of deposit of every challan. The system matches these against Form 26AS. Advance tax paid under minor head 100 but reported as self-assessment tax (or vice versa) can break the auto-match, and you will have to fill the schedule by hand. Related reading: our advance tax December instalment guide explains the 75% rule and instalment dates, and our step-by-step ITR filing guide shows where the Tax Paid schedule sits.
Wrong Assessment Year consequences
A wrong AY parks your money in the wrong year’s ledger. It will not show against the return you are filing, and you may end up paying the same tax twice while the first payment sits unadjusted. Always map the financial year of the income to the AY before selecting it.
Reconcile before filing
Open Form 26AS from e-File → View Form 26AS (Tax Credit) and check that every challan appears with the correct amount and AY. Our income tax refund guide explains how unmatched payments delay refunds, and if you missed the deadline entirely, the belated ITR guide covers your options.
Frequently asked questions
What is challan 280 in income tax?
Challan 280 is the form used to pay income tax that is not TDS or TCS — advance tax, self-assessment tax and tax on regular assessment. The major head is 0021 for individuals (0020 for companies), and the minor head (100/300/400) says which of the three the payment is.
What is the difference between challan 280 and 281?
Challan 280 is for tax you pay yourself directly. Challan 281 is for TDS/TCS deposits made by deductors — your employer depositing salary TDS, for example — with minor head 200 for TDS/TCS payable. If you are an individual paying your own tax, you will almost always use 280.
Should I pay advance tax or self-assessment tax?
Pay advance tax (minor head 100) during the financial year if your estimated net tax for the year, after TDS, is Rs 10,000 or more — it is due in instalments (15 June, 15 September, 15 December, 15 March). Self-assessment tax (minor head 300) is the leftover balance you pay after the year ends, just before filing your return.
What are the common mistakes in challan 280?
Selecting the wrong assessment year, mixing up minor heads 100 and 300, typing the PAN incorrectly, and — the costliest one — never checking Form 26AS, so the mismatch surfaces only when the return is processed.
Where do I submit challan 280 details in my ITR?
In the Tax Paid schedule of the ITR. Enter the CIN, BSR code, date of deposit, assessment year and amount for each challan. The portal tries to auto-match these with Form 26AS.
How long does the payment take to appear in Form 26AS?
Usually 3-4 working days after the transaction is confirmed. Allow up to a week, especially for over-the-counter bank payments. If it still does not appear, contact your bank first — most delays are at the bank’s reporting end.
Can I pay income tax online without logging in to the portal?
Yes. Use the pre-login route on the e-Pay Tax page: enter your PAN, verify with the mobile OTP, and the rest of the flow is identical. You only need to log in later to view Payment History.
What is the CRN and how long is it valid?
The Challan Reference Number (CRN) is the unique ID generated when you create a challan, before payment. It is valid for 15 days — finish the payment within that window, or generate a fresh challan.
Official sources
- Income Tax Department, e-payment of direct taxes guidance — https://www.incometaxindia.gov.in/documents/d/guest/3-e-payment-of-direct-taxes
- Income Tax e-filing portal (e-Pay Tax service) — https://www.incometax.gov.in/iec/foportal/
Reviewed by Asuthod Rathod, CA
Last updated: 22 October 2026
Disclaimer: Tax rules and portal flows can change. Verify the latest instructions on the official portals or consult a qualified tax professional before making any payment.
Editorial byline for eircicai freelancer tax and ITR filing guides — covering 44ADA presumptive tax, advance tax, and ITR filing. Content is reviewed by Asuthod Rathod, CA.