Which Income-tax Act should you select in 2026?
The e-Pay Tax service now separates payments relating to the old and new income-tax laws:
| Payment period | Select on e-Pay Tax |
|---|---|
| Assessment Year 2026-27 and earlier years | Income Tax Act 1961 |
| Tax Year 2026-27 onward | Income Tax Act 2025 |
This distinction is important because the Income-tax Act, 2025 came into force from 1 April 2026, while earlier assessment-year matters continue under the applicable provisions of the Income-tax Act, 1961.
Taxes that can be paid through e-Pay Tax
Depending on your PAN/TAN, selected Act, year and payment category, the portal allows payment of direct-tax liabilities such as:
- Advance tax.
- Self-assessment tax.
- Tax on regular assessment / demand raised by the Income Tax Department.
- TDS and TCS payments for eligible TAN users.
- Fees and other direct-tax payments shown by the portal.
- Other statutory payment categories enabled for the selected year and taxpayer type.
How to pay Income Tax online: step-by-step
-
Open e-Pay Tax.
Visit the official Income Tax e-Filing portal. You may use the e-Pay Tax service in pre-login mode or log in and open e-File → e-Pay Tax. -
Enter PAN/TAN if using pre-login.
Enter the PAN or TAN, confirm it, provide the mobile number requested by the portal and complete OTP verification. -
Select the applicable Income-tax Act.
Select Income Tax Act 1961 for payments relating to Assessment Year 2026-27 and earlier, or Income Tax Act 2025 for Tax Year 2026-27 onward. -
Select New Payment.
Choose the tax-payment tile/category that applies to you, such as Income Tax, TDS/TCS or another enabled direct-tax payment category. -
Select the relevant year and payment type.
Choose the Assessment Year or Tax Year and the applicable payment purpose displayed by the portal, such as advance tax, self-assessment tax or payment against demand. -
Enter the tax breakup.
Enter the amount under the applicable fields, which may include tax, surcharge, cess, interest, penalty/fee or other amounts depending on the payment category. -
Select a payment mode.
Choose Net Banking, Debit Card, Pay at Bank Counter, RTGS/NEFT or Payment Gateway, subject to availability and applicable bank conditions. -
Review the challan.
Verify PAN/TAN, year, payment type, tax amounts and bank/payment-mode details carefully before proceeding. Once a CRN is generated, its particulars cannot simply be edited; a fresh challan may be required if details are wrong. -
Generate the Challan Reference Number (CRN).
The e-Pay Tax system generates a unique CRN for the challan. Complete payment within the validity period shown on the generated challan. -
Complete payment.
Follow the selected bank, payment gateway or RTGS/NEFT instructions and complete the transaction. -
Download the Challan Receipt.
After successful payment, the portal generates a Challan Identification Number (CIN). Save the challan receipt and verify that the CRN status is shown as PAID in Payment History.
Current e-Pay Tax payment modes
| Mode | How it works | Important point |
|---|---|---|
| Net Banking | Pay directly through net banking of an authorised bank shown on the portal. | No Income Tax Department transaction charge for the direct authorised-bank mode. |
| Debit Card | Available through selected authorised banks. | Availability depends on the bank/payment option displayed. |
| Pay at Bank Counter | Generate the CRN first, then pay at the selected authorised-bank branch using permitted cash, cheque or demand draft. | Cash payments are limited to ₹10,000 per challan; statutory restrictions apply to certain taxpayers. |
| RTGS / NEFT | Generate the mandate/CRN and remit through a bank providing RTGS/NEFT. | Useful where your bank is not available for direct net-banking collection. |
| Payment Gateway | Payment gateway may support net banking, debit card, credit card and UPI. | Gateway/bank transaction charges may apply in addition to tax. |
Advance Tax payment online
Where you are liable to pay advance tax, select the applicable Act and year, choose the Income Tax payment category and then select the advance-tax payment option shown by the portal. Enter the correct tax breakup and complete payment using an available payment mode.
Self-Assessment Tax payment online
Self-assessment tax is generally paid where tax remains payable before filing the return after considering advance tax, TDS/TCS and other eligible credits. Choose the applicable self-assessment-tax option shown on e-Pay Tax for the relevant year.
Payment against outstanding demand
If the Income Tax Department has raised a demand, use the payment-against-demand facility or the relevant e-Pay Tax category displayed in your account. Confirm the demand reference, year and amount before paying so that the payment is credited to the correct liability.
What are CRN and CIN?
CRN (Challan Reference Number) is generated when you create a challan through e-Pay Tax. It identifies the proposed tax payment before the transaction is completed.
CIN (Challan Identification Number) is generated after successful payment and appears on the Challan Receipt. The CRN status should also update to PAID in Payment History.
Can a generated challan be changed?
No. The Income Tax Department's current e-Pay Tax FAQ states that once a Challan Form/CRN has been generated, its particulars cannot be modified. If the details or payment mode are wrong, generate a new challan with the correct information and allow the unused challan to expire.
What if the bank account is debited but e-Pay Tax does not show PAID?
Do not immediately pay the same liability again. The Department advises taxpayers to re-check the CRN status after about 30 minutes. If the status still does not update, allow time for bank reconciliation; the e-Filing system may update it after receiving the bank response.
Can an incorrect tax payment be reversed online?
The e-Filing portal does not currently provide a simple online reversal/refund mechanism merely because a challan was paid by mistake. The Department advises taxpayers, depending on the circumstances, to claim eligible tax credit in the relevant return or approach the jurisdictional Assessing Officer for adjustment/refund.
Bank-counter payment restrictions
Bank-counter payment is subject to statutory and portal restrictions. Under the current 2026 rules, this mode cannot be used by a company or by certain taxpayers required to have accounts audited under the applicable provision. Where bank-counter payment is available, a CRN-generated challan must first be created through e-Pay Tax.
Cash payment at the bank counter is limited to ₹10,000 per challan. Cheque or demand draft may also be permitted subject to the selected authorised bank's rules.
Important checks before paying tax
- Confirm the correct PAN or TAN.
- Select the correct law: Income-tax Act, 1961 or Income-tax Act, 2025.
- Select the correct Assessment Year or Tax Year.
- Choose the correct payment purpose.
- Check tax, surcharge, cess, interest, fee and other breakup fields.
- Review the selected payment mode before generating the CRN.
- Do not close the bank/payment window prematurely during processing.
- Save the final Challan Receipt and CIN.
Frequently Asked Questions
Can Income Tax be paid without logging in?
Yes. The Income Tax Department provides both pre-login and post-login access to e-Pay Tax. Pre-login payment requires PAN/TAN and OTP-based verification as directed by the portal.
Can I pay Income Tax by UPI?
Yes. UPI can be available through the Payment Gateway mode shown by the e-Pay Tax service.
Can I pay by credit card?
Credit-card payment can be available through the Payment Gateway mode. Payment-gateway transaction charges may apply.
Can I pay through any bank?
Direct Net Banking and Debit Card modes depend on authorised banks shown by the portal. Taxpayers using other banks may use available Payment Gateway or RTGS/NEFT options.
Do I still need Challan ITNS 280?
The current e-Pay Tax system uses online payment categories and generates a CRN through the e-Filing portal. Follow the category and challan shown by the current portal instead of relying on the old NSDL ITNS-280 screen.
Official Income Tax Department resources
- Income Tax e-Filing Portal
- Tax Payment Modes under e-Pay Tax - User Manual
- e-Pay Tax - Frequently Asked Questions
This page is for general information and guidance. Tax-payment categories, bank availability, transaction charges, portal labels and statutory rules may change. Always verify PAN/TAN, year, payment type and current instructions on the official Income Tax e-Filing portal before making a payment.