TDS payment online is made with the e-Pay Tax option inside the department's e-filing portal using Challan ITNS 281, and the money must be deposited with the government no later than the 7th of the month after you deduct it. Tax deducted in March gets extra time, up to 30 April.
You log in with your TAN, fill the challan, generate a reference number and pay by net banking, debit card, the payment gateway, NEFT or RTGS, or over the counter at an authorised bank. The receipt carries a challan identification number (CIN) that you will quote in the quarterly TDS statement. Read how TDS works if you are new to deducting.
Quick facts
Challan
ITNS 281, for TDS and TCSWhere
e-Pay Tax on the e-filing portalLogin
TANDue date
7th of next monthMarch deductions
30 AprilLate deposit interest
1.5% a month from deductionProof
Challan receipt with CIN
TDS payment due date
| Tax deducted in | FY 2025-26 | Tax year 2026-27 |
|---|---|---|
| April to February | 7th of the next month | 7th of the next month |
| March | By 30 April | By 30 April |
| Any month, government office paying without challan | Same day | Same day |
So TDS for March of FY 2025-26 was due by 30 April of FY 2026-27, and TDS cut in September of tax year 2026-27 is due by 7 October. The Income-tax Rules, 2026 kept the same monthly timetable. A full calendar with return dates is on TDS due dates.
TDS payment online: how to pay, step by step
- Visit the e-filing portal and enter your TAN as the user ID to log in. Without a login, the Quick Links menu offers e-Pay Tax, which works with your TAN and a mobile OTP.
- Under e-File, select e-Pay Tax, then hit New Payment.
- Choose the tile for payment of TDS or TCS by a company or non company deductor (Challan 281) and click Proceed.
- Select the year, the type of payment (200 for tax payable by the deductor, 400 for a demand raised on regular assessment) and the nature of payment, which is the section code.
- Enter the split: tax, surcharge, cess, interest, penalty and fee. For most resident payments only the tax box is used.
- Pick a payment mode and continue. A challan reference number (CRN) is created.
- Pay before the CRN expires, then download the challan receipt showing the CIN, BSR code, date and serial number.
The same steps cover a TDS deposit online for any section. Make one challan for each section, so each one can be matched with the deductions it covers in the quarterly statement.
Payment modes for the TDS challan
| Mode | How it works |
|---|---|
| Net banking | Pay from your bank's internet banking through the portal |
| Debit card | Issued by an authorised bank |
| Payment gateway | UPI, credit card or other banks' net banking, where offered |
| NEFT or RTGS | Download a mandate form and pay from any bank |
| Over the counter | Cash, cheque or draft at an authorised branch, within cash limits |
Companies and deductors whose accounts need a tax audit must pay electronically. Small deductors can use the counter.
Worked example: paying late
A trading firm deducts ₹18,000 TDS on 20 June of FY 2025-26 from a contractor's bill but pays it only on 9 August, missing the 7 July due date.
- Interest runs from the date of deduction, 20 June, to the date of payment, 9 August.
- That is one month and 20 days. A part month counts as a full month, so two months.
- Interest: ₹18,000 × 1.5% × 2 = ₹540.
- The firm pays ₹18,540 in one Challan 281: ₹18,000 under tax and ₹540 under interest.
The TDS interest calculator does this count for any dates.
How to download the TDS challan and check its status
- Receipt: inside the e-filing portal, go to e-File, e-Pay Tax, then Payment History, and download the challan receipt for the CIN.
- Generated but unpaid challans show under Generated Challans; pay or let them lapse.
- Status with the statement: on TRACES, the deductor can check whether a challan has been consumed against a TDS statement.
- Credit for payees: the payee sees the deduction in Form 26AS only after the deductor files the quarterly statement quoting this CIN.
Payments that do not use Challan 281
A buyer deducting 1% on property, a tenant deducting on rent above ₹50,000 a month without a TAN, and individuals deducting on certain contract or professional payments under 194M use combined challan cum statement forms (26QB, 26QC, 26QD) on the same e-Pay Tax screen instead. See TDS on property purchase for that route. Your own income tax, advance tax and self assessment tax go through Challan 280, not 281.
TDS challan errors and fixes
| What went wrong | What to do |
|---|---|
| Wrong TAN on the challan | Ask your TDS assessing officer to correct it |
| Wrong year or payment type (200 or 400) | Request correction from the assessing officer |
| Wrong section code | Usually handled when you tag the challan in the quarterly statement |
| Paid under Challan 280 instead of 281 | Approach the assessing officer; it cannot be moved by yourself |
| Paid but no CIN downloaded | Find it under Payment History and keep it |
Screen names on the portal change from time to time and this guide describes the general process only. Before a large payment, compare with the e-filing portal's current help pages, or get a chartered accountant to review it.
Sources we checked
- Income-tax Act, 1961, sections 200 and 201(1A)
- Income-tax Rules, 1962, rule 30
- Income-tax Rules, 2026
- e-filing portal help: e-Pay Tax
Frequently asked questions
What is the TDS payment due date?
No later than the 7th of the month following the deduction. For tax deducted in March, the due date is 30 April. This applies to FY 2025-26 and tax year 2026-27.
What was the TDS payment date for March in FY 2025-26?
TDS deducted in March of FY 2025-26 had to be deposited by 30 April.
How do I pay TDS online?
Enter the e-filing portal using your TAN as user ID, open e-Pay Tax, choose Challan 281, enter the year, payment type and section, generate the CRN and pay through any listed mode.
How do I download a TDS challan from the income tax portal?
Open e-File, e-Pay Tax, then Payment History, and download the receipt for the CIN you need.
Can I pay TDS without logging in?
Yes. Pick e-Pay Tax from Quick Links, type in your TAN and verify with a mobile OTP, then follow the same challan steps.
What interest applies if TDS is paid late?
1.5% for every month or part month between deduction and payment. If tax was not deducted at all on time, 1% a month applies for that period.