Advance tax payment is made online, on the e-filing portal that the Income Tax Department runs, through the e-Pay Tax service, where you choose Income Tax, pick the right Act and year, select Advance Tax (100) and pay by net banking, card, UPI or a bank counter. The receipt you get, with its CIN, is your proof of payment and goes into your return.
For anyone looking to epay income tax of any kind, the same screen handles self-assessment tax and other income tax payments, which is why so many searches for income tax payment online land here. This page walks through each screen for FY 2025-26 dues and tax year 2026-27 instalments. To decide how much to pay and when, use the advance tax hub first.
Quick facts
Where
e-filing portal, e-Pay TaxChallan
ITNS 280 (1961 Act); new challan under the 2025 ActPayment type
Advance Tax (100); self-assessment is 300Year to pick
AY 2026-27 for FY 2025-26; tax year 2026-27 for income from 1 April 2026Modes
Net banking, debit card, UPI, payment gateway, bank counter, RTGS or NEFTProof
Challan receipt with CIN, BSR code and serial numberLogin needed
No; pre-login payment works with PAN and OTP
How to pay advance tax online: the screens in order
- Open the e-filing portal. Either log in, or pick e-Pay Tax from the Quick Links and type your PAN twice plus a mobile number for the OTP.
- Once logged in, open e-File, select e-Pay Tax and press New Payment.
- Click the Income Tax tile, then Proceed.
- Select the Act. For FY 2025-26 income it is the 1961 Act with AY 2026-27; for income earned from 1 April 2026 it is the 2025 Act with tax year 2026-27.
- Choose Advance Tax (100) as the type of payment and continue.
- Enter the amount under tax, surcharge and cess as worked out. Leave interest and penalty blank unless they apply.
- Select the payment mode and your bank, review the challan and pay.
- Download the challan receipt and save it with your tax papers.
The challan amount shown on screen is the total you are about to pay. Check the PAN, year and payment type before clicking pay; these three are the usual sources of trouble later.
Income tax challan 280 online payment: the payment types
| Payment type (code) | Use it for |
|---|---|
| Advance Tax (100) | Instalments during the year, and any payment up to 31 March of that year |
| Self-Assessment Tax (300) | Balance tax after the year ends, paid before filing the return, including late fee and interest |
| Tax on Regular Assessment (400) | A demand raised by the department after processing or assessment |
| Others | Specified fees and charges listed on the screen |
Challan ITNS 280 is the familiar name for the income tax challan. On e-Pay Tax it is generated for you once you make these choices. TDS deducted from others is a different challan, 281, covered in TDS payment, Challan 281.
Payment modes for online income tax payment
| Mode | How it works | Point to note |
|---|---|---|
| Net banking | Pay through an authorised bank's net banking | Credit is usually instant |
| Debit card | Pay with a card issued by an authorised bank | Same day credit |
| Payment gateway (UPI, credit card, other banks) | Through the portal's payment gateway | Gateway charges may apply; check the screen |
| Pay at bank counter | Print the challan, pay by cash or cheque at an authorised bank branch | Cash is limited to ₹10,000 |
| RTGS or NEFT | Mandate form generated by the portal, paid from any bank | Credit can take time; pay before the due date |
What is serial number in income tax challan
Your receipt carries three numbers that identify the payment in the department's system:
- BSR code: a 7 digit code of the bank branch or bank that received the money.
- Date of deposit: the date the bank credited the tax.
- Challan serial number: a 5 digit number the bank gives each challan that day.
Together these form the challan identification number (CIN). You enter the BSR code, date and serial number in the taxes paid schedule of your ITR. A wrong digit means the credit will not match and the return may show tax still due.
Example: paying the December instalment
Farah, a consultant outside 44ADA, estimates her tax for tax year 2026-27 at ₹2,40,000 after TDS. By 15 September she had paid ₹1,08,000, which is 45%.
By 15 December she must reach 75%: ₹2,40,000 × 75% = ₹1,80,000. She pays ₹72,000 on 10 December.
On e-Pay Tax she chooses the Income-tax Act, 2025, tax year 2026-27, Advance Tax (100), and enters ₹72,000 split as tax and cess. The receipt shows the CIN, which she will report in her return for that year.
Income tax challan status and download
Open e-File, select e-Pay Tax and move to the Payment History tab. Every challan paid from your PAN appears there with its CIN and status. Use the download option against a challan to get the receipt again as a PDF. Payments also flow into Form 26AS and AIS within a few days, which is the best check that the department has the credit against the right year.
If the bank debited you but no challan appears, wait a day, then check the Generated Challans tab and your bank statement before paying again.
Advance tax payment mistakes and how they are fixed
| Mistake | Correction route |
|---|---|
| Wrong assessment year or tax year | Request correction through your jurisdictional assessing officer; the bank cannot change an online challan |
| Self-assessment chosen instead of advance tax | Also corrected by the assessing officer on request |
| Wrong PAN | Ask the assessing officer; keep the receipt and bank statement |
| Paid twice by mistake | Claim the extra as tax paid in your return; it is refunded on processing |
| Payment after 15 March | Still counts as advance tax up to 31 March, though one month of 234C may apply |
For the interest side of a late or short payment, read interest under 234A, 234B and 234C.
This is a broad walk through the portal and is not tax advice. Screens and payment options change, so go by what you see on the official portal, and ask a chartered accountant if your case is unusual.
Sources we checked
- Income-tax Act, 1961, sections 207 to 211
- Income-tax Rules, 1962, Challan ITNS 280
- e-Filing portal help: e-Pay Tax
- Income-tax Act, 2025
Frequently asked questions
Who is liable to pay advance tax?
You are liable once your estimated tax, net of TDS and TCS, reaches ₹10,000. Resident senior citizens with no business or professional income are exempt.
How to pay advance tax online without login?
Pick e-Pay Tax from the Quick Links on the e-filing portal, type your PAN, confirm it and a mobile number, verify the OTP and carry on with the same steps as after login.
Can I pay income tax through UPI?
Yes, through the payment gateway option on e-Pay Tax, which covers UPI and cards of banks not directly on the list. Check any charges shown before paying.
How do I check income tax challan status?
Log in, open e-Pay Tax and look under Payment History. The payment should also show in Form 26AS and AIS within a few days.
Which year should I choose for advance tax payment now?
For income of the current tax year 2026-27, pick the 2025 Act on the first screen, then tax year 2026-27. Choose AY 2026-27 under the 1961 Act only for tax still due on FY 2025-26 income, which by now is self-assessment tax.