Last Updated: June 2026
Income tax can be deposited online using Challan 280 (ITNS 280) on the Income Tax e-filing portal. This is used for paying Advance Tax, Self-Assessment Tax, and Regular Assessment Tax.
How to Pay Income Tax Online via Challan 280
- Login to incometax.gov.in
- Go to e-Pay Tax (under Quick Links on dashboard)
- Enter your PAN and mobile number and verify via OTP
- Select Income Tax as the payment type
- Select the correct Assessment Year (2026-27 for FY 2025-26)
- Select payment type: Advance Tax / Self-Assessment Tax / Regular Assessment Tax
- Enter the tax amount (Basic Tax + Interest + Penalty if any)
- Choose payment mode: Net Banking, UPI, Credit/Debit Card, RTGS/NEFT
- Complete the payment and download the challan receipt
Types of Income Tax Payments
| Type | When to Pay |
|---|---|
| Advance Tax | During the year in instalments (Jun, Sep, Dec, Mar) |
| Self-Assessment Tax | Before filing ITR if tax payable after TDS |
| Regular Assessment Tax | After receiving demand notice from IT Department |
Challan 280 Tips
- Always verify the challan is linked to your PAN in Form 26AS within 2–3 working days
- Enter the correct Assessment Year — wrong AY means payment doesn’t get credited
- Keep the BSR code and Challan Serial Number handy for ITR filing