ITNS 281N is the challan used for TDS and TCS payments under the Income-tax Act, 2025 for Tax Year 2026-27 onwards.

Where can a TDS or TCS challan be created online?

A challan can be generated through the e-Pay Tax service on the Income Tax e-Filing portal using TAN login or the available pre-login e-Pay Tax facility.

TDS / TCS Payment Guide

ITNS 281 & ITNS 281N TDS/TCS Challan: How to Pay Tax and Use the Correct Challan

Q: When is ITNS 281 still used?

ITNS 281 continues to apply to relevant TDS and TCS payments under the Income-tax Act, 1961, including Assessment Year 2026-27 and earlier years.

Challan ITNS 281 has traditionally been used for payment of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS). From 1 April 2026, the Income-tax Act, 2025 introduced the new Tax Year system and ITNS 281N for payments relating to Tax Year 2026-27 onwards. ITNS 281 continues to be relevant for payments governed by the Income-tax Act, 1961.

Current position: use ITNS 281N for applicable TDS/TCS payments for Tax Year 2026-27 onwards under the Income-tax Act, 2025. For TDS/TCS payments under the Income-tax Act, 1961, including AY 2026-27 and earlier, use ITNS 281.

ITNS 281 or ITNS 281N: which challan should you use?

Payment period / law	Challan	Year reference	General use
Income-tax Act, 2025	ITNS 281N	Tax Year 2026-27 onwards	TDS/TCS payments and other covered TAN-based payments
Income-tax Act, 1961	ITNS 281	AY 2026-27 and earlier, including payment relating to March 2026	Legacy TDS/TCS payments and demands covered by the 1961 Act

Under the Income-tax Act, 2025, the expression Tax Year replaces the older previous-year/assessment-year framework for income from financial year 2026-27 onwards. When generating a challan, select the applicable Act and period carefully.

ITNS 281 / 281N Major Head and Minor Head codes

The deductor must choose the correct taxpayer category and payment type while generating the challan.

Code	Meaning	When generally used
0020	Corporation Tax	Where the deductee category corresponds to a company
0021	Income Tax (Other than Companies)	Where the deductee category is other than a company
200	TDS/TCS Payable by Taxpayer	Regular TDS/TCS payment by the deductor or collector
400	TDS/TCS Regular Assessment	Payment against an applicable TDS/TCS demand
500	Other Receipts	Covered payments such as applicable appeal fees or compounding charges

Do not select a code merely by copying an old challan. The e-Pay Tax portal enables options according to the selected Act and payment category. Verify the deductee type, section/nature of payment and tax period before making payment.

How to create and pay a TDS/TCS challan online

TDS/TCS challans are generated through the Income Tax Department's 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 through TAN login, or use the available pre-login e-Pay Tax facility with TAN and mobile OTP verification.
Select the applicable law: Income Tax Act, 1961 for relevant legacy payments or Income Tax Act, 2025 for Tax Year 2026-27 onwards.
Select New Payment and then the appropriate TDS/TCS payment tile.
Select the deductee type / Major Head and the applicable nature or section of payment.
Enter the tax breakup, such as tax, surcharge, cess, interest, penalty, fee or other amount, as applicable to the selected payment.
Review the details, generate the challan/CRN and complete payment using an available payment mode.
Save the challan receipt after successful payment and verify the payment details before using them in the TDS/TCS statement.

For ITNS 281N under Minor Head 200, the current portal permits multiple TDS/TCS section codes in one challan, subject to the portal limit. This is a change from the older ITNS 281 process, where a single section code is used for the selected deductee type in a challan.

Details normally required for TDS/TCS challan payment

Depending on the selected Act and payment category, keep the following information ready:

Tax Deduction and Collection Account Number (TAN);
applicable Income Tax Act and Tax Year / Assessment Year;
deductee type and applicable Major Head;
nature or section of TDS/TCS payment;
Minor Head, such as 200 or 400, where applicable;
tax amount and applicable surcharge, cess, interest, penalty, fee or other amount;
payment mode and bank/payment details required by the portal.

Company and non-company deductee codes

The legacy ITNS 281 form referred to code 0020 for company deductees and 0021 for non-company deductees. These Major Heads continue to appear in the current challan system, but the portal should be followed for the precise category applicable to the payment being made.

Tax breakup

The online challan provides fields for the applicable tax breakup. Enter only amounts that apply to your payment, such as tax, surcharge, cess, interest, penalty, fee or other amount. Review the total before proceeding.

Download legacy ITNS 281 fillable challan forms

The following existing files are retained for users who need the legacy ITNS 281 format. They should not be treated as a substitute for the current online ITNS 281N process for Tax Year 2026-27 onwards.

Download ITNS 281 fillable challan in MS Excel Download ITNS 281 challan in PDF

Legacy form note: older paper-format instructions may ask for the Assessment Year, full name and address, cheque details, bank branch and signature. Current e-Pay Tax transactions are created electronically through the portal, so follow the fields displayed for the selected payment rather than relying only on the old paper form.

Official Income Tax Department resources

Frequently asked questions

What is ITNS 281N?

ITNS 281N is the current TDS/TCS challan for payments under the Income-tax Act, 2025 for Tax Year 2026-27 onwards.

Is ITNS 281 discontinued completely?

No. ITNS 281 remains relevant for payments governed by the Income-tax Act, 1961, including applicable payments for AY 2026-27 and earlier.

Can TDS/TCS be paid without logging in?

The Income Tax Department provides a pre-login e-Pay Tax route for supported TAN-based payments, using TAN, mobile number and OTP verification. TAN users can also create the challan after logging in.

What should be kept after payment?

Download and preserve the challan receipt and verify the payment details. The receipt can also be accessed from the relevant payment history after login where the facility is available.

Accuracy reminder: tax payment forms, portal fields and procedural requirements can change. Before payment, verify the applicable Act, Tax Year or Assessment Year, section code, Major Head, Minor Head and amount on the official Income Tax e-Filing portal.