Income Tax Payment Guide
ITNS 280 & ITNS 280N Income Tax Challan: How to Pay Income Tax Online
Challan ITNS 280 has traditionally been used for payment of Income Tax and Corporation Tax, including Advance Tax, Self-Assessment Tax and Regular Assessment Tax. From 1 April 2026, payments relating to Tax Year 2026-27 onwards under the Income-tax Act, 2025 use ITNS 280N, while ITNS 280 remains relevant for payments under the Income-tax Act, 1961.
ITNS 280 or ITNS 280N: which challan should you use?
| Law / period | Challan | Year reference | General use |
|---|---|---|---|
| Income-tax Act, 2025 | ITNS 280N | Tax Year 2026-27 onwards | Income Tax and Corporation Tax payments including Advance Tax and applicable Self-Assessment Tax |
| Income-tax Act, 1961 | ITNS 280 | AY 2026-27 and earlier | Legacy Income Tax and Corporation Tax payments, including Self-Assessment Tax and Regular Assessment Tax |
Under the Income-tax Act, 2025, challans are created using the Tax Year. Under the Income-tax Act, 1961, challans continue to use the Assessment Year. Always select the correct Act and period before generating the Challan Reference Number (CRN).
ITNS 280 / ITNS 280N Major Head and Minor Head codes
| Code | Meaning | General use |
|---|---|---|
| 0020 | Corporation Tax | Companies |
| 0021 | Income Tax (Other than Companies) | Individuals and other non-company taxpayers |
| 100 | Advance Tax | Advance payment of tax for the applicable period |
| 300 | Self-Assessment Tax | Tax payable on self-assessment, subject to the applicable year and Act |
| 400 | Tax on Regular Assessment | Payment against an outstanding regular assessment demand |
| 110 | Secondary Adjustment Tax | Applicable secondary-adjustment payments |
| 111 | Accretion Tax | Applicable accretion-tax payments |
| 500 | Other Receipts | Applicable fees and charges such as PAN-Aadhaar linking fee, appeal fee and compounding charges |
How to pay Income Tax online through e-Pay Tax
The Income Tax Department now generates the challan electronically through the e-Pay Tax service. A Challan Reference Number (CRN) is generated before payment.
- Open the official Income Tax e-Filing portal and choose e-Pay Tax.
- Proceed either after logging in with PAN or through the supported pre-login e-Pay Tax facility using PAN and mobile OTP verification.
- Select Income Tax Act, 1961 for applicable AY 2026-27 or earlier payments, or Income Tax Act, 2025 for Tax Year 2026-27 onwards.
- Select New Payment.
- Choose the applicable Income Tax or Corporation Tax tile, or the regular-assessment demand tile where applicable.
- Select the payment type, such as Advance Tax, Self-Assessment Tax, Regular Assessment Tax or another available category.
- Enter the tax breakup shown by the portal and review the total.
- Choose an available payment mode and complete the transaction.
- Download and retain the challan receipt after successful payment.
The e-Filing portal supports payment through authorised payment modes made available in e-Pay Tax, including online banking/payment gateway options and NEFT/RTGS where applicable. Available modes may vary by authorised bank and portal configuration.
Details required to create an Income Tax challan
Keep the following information ready before generating the challan:
- Permanent Account Number (PAN);
- applicable Income Tax Act;
- Tax Year or Assessment Year, as applicable;
- taxpayer category - company or other than company;
- correct payment type or Minor Head;
- income-tax, surcharge, cess, interest, penalty, fee or other applicable amount;
- mobile number for OTP if using the pre-login service; and
- payment method and bank/payment details required by the portal.
Company and non-company Major Heads
Use Major Head 0020 for Corporation Tax applicable to companies and Major Head 0021 for Income Tax (Other than Companies).
Advance Tax
Minor Head 100 is used for Advance Tax. Select it only where the payment relates to advance tax for the applicable Tax Year or Assessment Year shown on the portal.
Self-Assessment Tax
Minor Head 300 is used for Self-Assessment Tax. For Tax Year 2026-27 under the Income-tax Act, 2025, the self-assessment payment option becomes relevant after closure of that Tax Year. For AY 2026-27 and earlier payments under the 1961 Act, use the corresponding ITNS 280 route.
Regular Assessment Tax
Minor Head 400 applies to payment of an outstanding regular-assessment demand. The e-Pay Tax service provides a separate demand-payment flow where applicable.
Download legacy ITNS 280 fillable challan forms
The following existing files are retained for users who need the legacy ITNS 280 format. These files should not be treated as a substitute for the current ITNS 280N online process for Tax Year 2026-27 onwards.
Official Income Tax Department resources
- Income Tax e-Filing Portal
- Create Challan through PAN Login - official guidance
- e-Pay Tax help and FAQs
- Tax payment modes under e-Pay Tax
- Income-tax Act, 2025 and related official material
Frequently asked questions
What is ITNS 280N?
ITNS 280N is the challan for various Income Tax and Corporation Tax payments under the Income-tax Act, 2025 for Tax Year 2026-27 onwards.
Is ITNS 280 completely discontinued?
No. ITNS 280 remains applicable to relevant payments under the Income-tax Act, 1961, including payments relating to AY 2026-27 and earlier.
Can Income Tax be paid without logging in?
The e-Filing portal provides a pre-login e-Pay Tax facility for supported payments using PAN and mobile OTP verification. Registered users may also create and pay challans after login.
What should be saved after payment?
Download and retain the challan receipt. Successful payment details and challan receipts are also available through Payment History after login where applicable.