Challan 280 — Pay Income Tax Online: Advance Tax & Self-Assessment Tax
Updated: 3 June 2026 | incometax.gov.in | e-Pay Tax | UPI / Net Banking / NEFT
Pay income tax using Challan 280 on incometax.gov.in → e-Pay Tax → Income Tax. Select: 100 for Advance Tax (paid before 31 March), 300 for Self-Assessment Tax (paid when filing ITR). Enter correct Assessment Year (AY 2026-27 for FY 2025-26 income). Pay via net banking, UPI, or debit card. Download challan receipt immediately — appears in Form 26AS in 3–5 working days.
AY 2026-27
Select Assessment Year 2026-27 when paying tax on FY 2025-26 income.
Common mistake: selecting wrong AY causes mismatch in Form 26AS. Tax payment type: 100 (Advance), 300 (Self-Assessment), 400 (Demand).
Common mistake: selecting wrong AY causes mismatch in Form 26AS. Tax payment type: 100 (Advance), 300 (Self-Assessment), 400 (Demand).
Challan 280 — Payment Types
| Type Code | Payment Type | When to Use |
|---|---|---|
| 100 | Advance Tax | Paying installments before 31 March (15 Jun, 15 Sep, 15 Dec, 15 Mar) |
| 300 | Self-Assessment Tax | Paying balance tax when filing ITR (after financial year end) |
| 400 | Tax on Regular Assessment | Paying tax demanded by IT department after assessment order |
| 106 | Dividend Distribution Tax | Companies paying DDT (now replaced by dividend taxation in hands of shareholders) |
How to Pay Income Tax via Challan 280 — Step by Step
- Login to Income Tax PortalGo to incometax.gov.in → Login with PAN + password. For payment without login: click "e-Pay Tax" on the homepage → enter PAN + mobile OTP.
- Select Tax TypeClick "e-Pay Tax" → New Payment → Select "Income Tax (Individual / HUF)" → Click Proceed.
- Select Payment Type & AYChoose "Advance Tax" (Code 100) or "Self-Assessment Tax" (Code 300). Select correct Assessment Year (FY 2025-26 income → AY 2026-27).
- Enter Tax AmountEnter amount in the "Tax" row. Leave surcharge and cess fields — they are calculated automatically. Total = Tax + applicable surcharge + 4% cess.
- Pay OnlineSelect payment mode: Net Banking (list of authorized banks), Debit Card, UPI (up to ₹1L), or NEFT/RTGS. Complete the payment.
- Download Challan ReceiptAfter successful payment: Download/save the challan receipt showing BSR code, challan serial number, and date — needed for ITR filing.
Frequently Asked Questions
How to pay income tax online using Challan 280?
Pay income tax via Challan 280 on the income tax portal: Go to incometax.gov.in → e-Pay Tax → New Payment → Select "Income Tax" → Select payment type (Advance Tax / Self-Assessment Tax) → Enter PAN, Assessment Year, amount → Pay via net banking, debit card, UPI, or NEFT/RTGS → Download challan receipt. The challan is auto-reflected in Form 26AS within 3–4 working days.
What is the difference between Advance Tax and Self-Assessment Tax?
Advance Tax (Type 100): Paid before the financial year ends in installments — 15 June (15%), 15 September (45%), 15 December (75%), 15 March (100%). Self-Assessment Tax (Type 300): Paid after the financial year ends when you file ITR — if tax calculated in ITR is more than TDS + advance tax paid. Regular Assessment Tax (Type 400): Paid when the IT department issues a demand notice.
What Assessment Year to select when paying Challan 280?
For income earned in FY 2025-26 (April 2025 – March 2026): Select AY 2026-27 for both advance tax and self-assessment tax. The assessment year is always one year after the financial year. For advance tax on FY 2026-27 income: select AY 2027-28. Common mistake: Many taxpayers select the wrong AY and it causes mismatch in Form 26AS / ITR.
How long does it take for Challan 280 payment to appear in Form 26AS?
Challan 280 payment typically appears in Form 26AS within 3–5 working days after payment. NEFT/RTGS payments may take 7–10 days. Net banking / debit card / UPI payments are faster (2–3 days). If not reflected after 10 days, check on TIN-NSDL challan status at tin.tin.nsdl.com → Challan Status Enquiry. Use BSR code, challan serial number, and date from the challan receipt.
What if I paid tax under the wrong head or wrong AY?
To correct a Challan 280 error: Within the same bank (same day): The bank can cancel/modify before it reaches TIN. After banking: Submit a Challan Correction Request to your Assessing Officer (AO) with ITR Form or letter. Online correction: Some banks allow online challan correction for up to 7 days. For AY correction: File a rectification request (Section 154) after ITR filing. Always download and verify the challan receipt immediately after payment.
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