Pay income tax through Challan 280 (now the e-Pay Tax service on incometax.gov.in). Choose the tax type: 100 for Advance Tax, 300 for Self-Assessment Tax (paid when you file your ITR), or 400 for tax on a demand notice. Select the correct assessment year — AY 2026-27 for income earned in FY 2025-26 — pay by net banking, UPI, debit card or NEFT/RTGS, and download the challan receipt showing the BSR code and serial number. The payment reflects in Form 26AS / AIS within 3-5 working days.
Challan 280 Payment Type Codes
On the e-Pay Tax screen you pick a "Type of Payment (minor head)". Choosing the wrong code is the most common Challan 280 mistake — here is when to use each.
| Code | Payment Type | When to Use | Timing |
|---|---|---|---|
| 100 | Advance Tax | When estimated tax for the year exceeds ₹10,000 after TDS | In-year: 15 Jun, 15 Sep, 15 Dec, 15 Mar |
| 300 | Self-Assessment Tax | Balance tax due while filing your ITR | After year-end, before filing ITR |
| 400 | Tax on Regular Assessment | Tax demanded by the department after assessment | On receipt of a demand notice u/s 156 |
| 102 | Surtax | Rarely applicable to individuals | As applicable |
| 106 | Dividend Distribution Tax | Legacy — DDT abolished; dividends now taxed in shareholder hands | Historical |
Challan 280 is the legacy ITNS-280 challan; since the TIN-to-portal migration it is the "Income Tax (other than companies)" flow under e-Pay Tax at incometax.gov.in. Verify the current screen on the portal before paying.
Self-Assessment tax paid under the "Advance Tax (100)" head, or under the wrong assessment year, will not auto-set-off in your ITR and can trigger a mismatch or demand. Confirm both the type code and the AY on the confirmation screen before you pay.
How to Pay Income Tax via Challan 280
You can pay with or without logging in. The pre-login route needs only your PAN and a mobile OTP.
- 1e-Pay Taxincometax.gov.in → e-Pay Tax
- 2Pick type100 / 300 / 400 + AY
- 3Enter taxAmount in the "Tax" row
- 4Pay & saveUPI / net banking / card
- Go to incometax.gov.in and click "e-Pay Tax" (login with PAN + password, or use the pre-login PAN + OTP option).
- Select "Income Tax" as the tax head, then Proceed.
- Choose the assessment year and the type of payment — Advance Tax (100), Self-Assessment (300) or Demand (400).
- Enter the amount in the "Tax" field; surcharge, cess and interest fields fill only where they apply.
- Choose a payment mode: net banking, debit card, UPI (limits apply), payment gateway or NEFT/RTGS / Pay-at-Bank.
- Complete payment and download the challan receipt showing BSR code, challan serial number and date.
- Keep the challan handy — the BSR code and serial number are entered in your ITR under "Taxes Paid".
Not sure how much advance or self-assessment tax to pay?
Estimate it with our calculator →Which Assessment Year to Select
The assessment year (AY) is always one year after the financial year (FY) in which you earned the income. Selecting the wrong AY is the single biggest reason Challan 280 payments do not match your ITR.
| Income earned in | Financial Year | Select Assessment Year |
|---|---|---|
| Apr 2024 - Mar 2025 | FY 2024-25 | AY 2025-26 |
| Apr 2025 - Mar 2026 | FY 2025-26 | AY 2026-27 |
| Apr 2026 - Mar 2027 | FY 2026-27 | AY 2027-28 |
Advance tax on current-year income uses the same AY as that year (e.g. advance tax on FY 2025-26 income → AY 2026-27).
Advance Tax vs Self-Assessment Tax
Advance Tax — pay as you earn
- Due when total tax after TDS exceeds ₹10,000 in a year
- Paid in instalments: 15% by 15 Jun, 45% by 15 Sep, 75% by 15 Dec, 100% by 15 Mar
- Interest u/s 234B / 234C applies if you under-pay or miss instalments
- Presumptive (44AD/44ADA) taxpayers pay 100% by 15 March
Self-Assessment Tax — before filing
- Balance tax after TDS and advance tax, paid while filing the ITR
- Includes any interest u/s 234A/234B/234C due
- Return cannot be validly filed until it is paid
- Reflects in 26AS/AIS and is claimed in the ITR
The new tax regime is the default from AY 2026-27. Under it, a resident individual with taxable income up to ₹12,00,000 pays nil tax after the Section 87A rebate (about ₹12.75L for a salaried person after the ₹75,000 standard deduction). If your income is within that band and fully covered by TDS, you may have no self-assessment tax to pay at all — check before you create a challan.
Fixing a Wrong Challan 280 Payment
Errors in the assessment year, minor head (100/300/400) or PAN can be corrected — the route depends on how much time has passed.
| Error | How to fix | Window |
|---|---|---|
| Wrong AY, minor head or amount | Bank can modify/cancel before it uploads to the system | Same day, same bank |
| Wrong AY / minor head (online) | Use "Challan Correction" under Services on incometax.gov.in | Within the portal-allowed window |
| Error found after ITR filed | File a rectification request u/s 154 with the Assessing Officer | After processing |
| Payment not in 26AS after 10 days | Check challan status on the portal / protean (TIN) with BSR + serial | After 10 days |
Always download and verify the challan receipt immediately after paying, so the BSR code, serial number and date are on record.
Challan 280 payments typically show in Form 26AS and the AIS within 3-5 working days; NEFT/RTGS can take 7-10 days. Net banking, UPI and debit-card payments are usually the fastest.
If a valid payment simply has not reflected yet, do not pay again — check the challan status first. If it was genuinely paid under the wrong AY or head, correct that challan rather than making a second payment, to avoid a refund-recovery cycle.
- e-Pay Tax & challans: incometax.gov.in
- Challan status enquiry: protean-tinpan.com (TIN)
- Advance tax instalments & interest: Sections 208, 234B, 234C, Income-tax Act
- Self-assessment tax: Section 140A, Income-tax Act
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.