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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).

Challan 280 — Payment Types

Type CodePayment TypeWhen to Use
100Advance TaxPaying installments before 31 March (15 Jun, 15 Sep, 15 Dec, 15 Mar)
300Self-Assessment TaxPaying balance tax when filing ITR (after financial year end)
400Tax on Regular AssessmentPaying tax demanded by IT department after assessment order
106Dividend Distribution TaxCompanies paying DDT (now replaced by dividend taxation in hands of shareholders)

How to Pay Income Tax via Challan 280 — Step by Step

  1. Login to Income Tax Portal
    Go to incometax.gov.in → Login with PAN + password. For payment without login: click "e-Pay Tax" on the homepage → enter PAN + mobile OTP.
  2. Select Tax Type
    Click "e-Pay Tax" → New Payment → Select "Income Tax (Individual / HUF)" → Click Proceed.
  3. Select Payment Type & AY
    Choose "Advance Tax" (Code 100) or "Self-Assessment Tax" (Code 300). Select correct Assessment Year (FY 2025-26 income → AY 2026-27).
  4. Enter Tax Amount
    Enter amount in the "Tax" row. Leave surcharge and cess fields — they are calculated automatically. Total = Tax + applicable surcharge + 4% cess.
  5. Pay Online
    Select payment mode: Net Banking (list of authorized banks), Debit Card, UPI (up to ₹1L), or NEFT/RTGS. Complete the payment.
  6. Download Challan Receipt
    After 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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