Income tax is paid online through the e-Pay Tax service on the e-filing portal (or the NSDL/TIN payment page), by creating a challan, choosing the assessment year and the type of payment, and paying by the mode you prefer. Advance tax is type (100) and self-assessment tax is type (300); a wrong code or assessment year is the most common reason a payment does not show up where you expect it.
Facts checked: 9 October 2026. Challan 280 is the traditional name for the income tax challan; the portal now generates a challan reference number (CRN) when you create the payment. Menu labels on the portal change, so treat the steps below as the flow, not exact button text. For tax years starting 1 April 2026 the Income-tax Act, 2025 applies, and the department has indicated new challan forms for it. Confirm which Act and year the portal asks for before you pay. Payments for AY 2026-27 remain under the 1961 Act.
Which code and which year
| Situation | Assessment year | Type of payment |
|---|---|---|
| Advance tax for FY 2026-27, paid in instalments before 31 March 2027 | AY 2027-28 | Advance tax (100) |
| Balance tax before filing the FY 2025-26 return | AY 2026-27 | Self-assessment tax (300) |
| Tax after regular assessment | As per the demand | Tax on regular assessment (400) |
Instalment dates and the cumulative percentages are in the advance tax due dates post. Work out the amount with the advance tax 234B/234C calculator.
Steps to pay
- Open the e-Pay Tax service on the e-filing portal, or the TIN-NSDL tax payment page. A login is not always required, but PAN and mobile verification are.
- Enter the PAN and select the Income Tax category (not the TDS/TCS tile).
- Select the assessment year and the type of payment (100 or 300).
- Enter the tax amount, and surcharge, cess and interest in their own fields. Interest and fee under sections 234A/B/C go in the interest field, not the tax field.
- Choose the mode: net banking, debit card, UPI, payment gateway, NEFT/RTGS, or over the counter at an authorised bank. Availability depends on the bank and the route you use.
- Pay, then download the challan receipt. Note the CRN, BSR code and date, which you will need when filing the return.
Confirm the credit
Within a few days the payment should show in Form 26AS under tax paid, and in the AIS. Match the amount, the date and the assessment year. If it is missing, check the challan receipt for the BSR code and challan serial number and ask the bank to correct the data. Keep the receipt for the ITR schedule on advance and self-assessment tax. A tick against a working paper helps: see the advance tax working paper.
Common mistakes
- Wrong assessment year. Paying advance tax for FY 2026-27 under AY 2026-27 puts the money against the wrong return.
- Wrong code. Paying under (100) after year-end instead of (300), or the reverse. Late advance tax instalments carry interest regardless; see the 234B/234C traps.
- Wrong PAN, or paying in a family member's name.
- Putting interest in the tax field, which distorts the tax and interest split in the return.
- Not downloading the receipt, then struggling to find the CRN later.
Worked scenario. A professional expects FY 2026-27 tax of ₹2,40,000 after TDS. On 14 September 2026 he needs 45% cumulative, which is ₹1,08,000. He selects AY 2027-28, Advance Tax (100), enters ₹1,08,000 in the tax field, pays by net banking, and saves the receipt. He checks Form 26AS after a few days and finds the amount against AY 2027-28. If he had picked AY 2026-27 by mistake, the credit would not appear against the FY 2026-27 liability and he would face interest under section 234C.
Frequently asked questions
Is Challan 280 still used?
The name survives in practice, but online payments now run through the portal's challan creation with a CRN. The code (100 or 300) still matters.
Can I pay advance tax after 31 March?
Advance tax paid after 31 March of the financial year is generally treated as self-assessment tax. Check the payment code and the assessment year before paying.
How soon will the payment show in 26AS?
Usually within a few days, depending on the bank. If it does not, contact the bank with the CRN and BSR details.
Can a wrong payment be corrected?
Some errors can be corrected through the bank or the assessing officer, within limits. It is faster to pay correctly the first time.
If a refund follows, see how to check refund status and why refunds are delayed. Track all client due dates in the audit calendar.
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