Paying your income tax is a fundamental duty of every responsible citizen. In the digital era, the process of paying taxes has become incredibly convenient, thanks to the online services provided by the Income Tax Department. The primary tool for this process is a form known as a challan. For individual taxpayers, the most important form to know is Challan 280. So, what is Challan 280 for online income tax payment? It is the specific government form used to deposit income tax and corporation tax into the government’s account. For the assessment year 2026-27, using Challan 280 is the standard and most efficient way to pay your self-assessment tax, advance tax, or tax on regular assessment.
What is Challan 280? A Simple Definition
Challan ITNS 280, commonly known as Challan 280, is a form used for the payment of income tax by both individuals and companies (corporation tax). Think of it as a deposit slip you use at a bank, but this one is specifically for depositing your tax money. You can use this challan to make payments both online through the e-payment portal or offline at a designated bank branch. It is used for paying various types of income tax, which makes it a versatile and essential form for taxpayers throughout the financial year.
When Should You Use Challan 280?
Challan 280 is not for every type of tax. It is specifically used for the following types of income tax payments:
- Advance Tax: This is the tax you pay in installments throughout the financial year if your total tax liability is expected to be ₹10,000 or more.
- Self-Assessment Tax: This is the tax you pay on your income after the financial year has ended but before you file your income tax return. You pay this if, after calculating your total tax liability and subtracting TDS and advance tax paid, there is still a balance tax due.
- Tax on Regular Assessment: This is the tax you pay in response to a demand notice from the Income Tax Department after they have assessed your filed return.
- Surtax, Dividend Distribution Tax, and Undisclosed Income Tax: It is also used for these less common types of tax payments.
How to Pay Income Tax Online Using Challan 280: A Step-by-Step Guide for 2026
Paying your tax online using Challan 280 is a simple and secure process. Here’s a detailed guide:
- Visit the e-Pay Tax Portal: Go to the official Income Tax Department’s e-Filing portal and navigate to the ‘e-Pay Tax’ section. You can also directly visit the TIN-NSDL portal for e-payment of taxes.
- Select Challan 280: On the e-payment page, you will see various challan options. Select ‘CHALLAN NO./ITNS 280’.
- Fill in the Details: You will be taken to the online form. You need to fill in the following details carefully:
- Tax Applicable: Choose ‘(0021) Income-Tax (Other than Companies)’ if you are an individual taxpayer. Companies select ‘(0020)’.
- Type of Payment: This is a crucial field. Select the correct option: ‘(100) Advance Tax’, ‘(300) Self-Assessment Tax’, or ‘(400) Tax on Regular Assessment’.
- Mode of Payment: Choose how you want to pay—Net Banking or Debit Card. Select your preferred bank from the dropdown list.
- Permanent Account Number (PAN): Enter your PAN details correctly. The system will auto-verify and display your masked name.
- Assessment Year (AY): Be very careful here. The Assessment Year is the year immediately following the financial year. For income earned in the financial year 2025-26, the Assessment Year is 2026-27.
- Address and Contact Details: Fill in your complete address, email ID, and mobile number.
- Enter Tax Amount: In the next section, enter the breakup of your payment into Basic Tax, Surcharge, Cess, Interest, and Penalty, as applicable. Enter the total amount.
- Proceed and Verify: After filling in all the details and the captcha code, click ‘Proceed’. A confirmation screen will appear displaying all the information you have entered. Verify it carefully.
- Make the Payment: On confirming, you will be redirected to your bank’s secure payment gateway. Log in with your net banking or debit card credentials and authorize the payment.
- Download the Challan Receipt: After a successful payment, a challan receipt will be generated. This receipt is your proof of payment. It will contain the Challan Identification Number (CIN) and the bank’s BSR Code. Download and save this receipt safely.
Information on the Challan 280 Receipt
The final receipt you download is a very important document. You will need the details from this receipt when you file your Income Tax Return. The key details are:
| Detail | Description |
|---|---|
| BSR Code | A 7-digit Basic Statistical Return code that identifies the bank branch where the tax was deposited. |
| Date of Deposit | The date on which you made the tax payment. |
| Challan Serial Number | A 5-digit serial number of the challan for that day and that bank branch. |
| Amount Paid | The total tax amount you have paid. |
Frequently Asked Questions (FAQs)
1. What is the difference between Assessment Year and Financial Year?
A Financial Year (FY) is the year in which you earn your income (from April 1st to March 31st). The Assessment Year (AY) is the year immediately following the FY, in which your income is assessed and taxed. For example, for income earned in FY 2025-26, the corresponding AY is 2026-27.
2. What should I do if I select the wrong Assessment Year in Challan 280?
If you have paid tax under the wrong AY, you cannot revise the challan online. You need to write a letter to your jurisdictional Assessing Officer, explaining the error and requesting them to correct the AY in their records. You should attach a copy of the incorrect challan with your letter.
3. How long does it take for the tax payment to reflect in my Form 26AS?
After you have successfully paid your tax using Challan 280, it usually takes about 3 to 5 working days for the payment to be reflected in your Form 26AS or Annual Information Statement (AIS) on the e-filing portal.
4. Can I pay tax for someone else using my bank account?
Yes, you can pay income tax for another person (e.g., a family member) using your net banking account. However, you must ensure that the PAN entered in the Challan 280 belongs to the person for whom the tax is being paid. The tax will be credited to their PAN, regardless of whose bank account was used for the payment.
5. What if my internet disconnects after payment but before the challan receipt is generated?
If your account is debited but you don’t get the challan receipt, do not make the payment again immediately. You can check your bank statement to confirm the debit. You can also log in to your net banking portal and check for the option to regenerate the tax challan. If this is not possible, you can contact your bank to get the challan details.