How to Pay Income Tax Online — e-Pay Tax on the Portal for Advance Tax, Self-Assessment Tax, Demand and TDS on Property, Picking the Right Assessment Year and Payment Type (100 / 300 / 400), Payment Modes and Bank Charges, the Challan Receipt (CIN, BSR Code), Fixing a Wrong Challan, and the Advance-Tax Dates and Interest
e-Pay Tax
The only payment route since 2023 — on the e-filing portal, with or without login
100 / 300 / 400
Advance tax / self-assessment tax / tax on regular assessment (demand) — the payment-type codes
15 Jun · Sep · Dec · Mar
Advance-tax instalments: 15%, 45%, 75%, 100% of the year's tax
1% a month
Interest under 234B and 234C for short or late advance tax
Guide by BookMyCA's Chartered Accountants · pan-India serviceLast verified against official guidelines on 7 September 2026.
Video Explanation & Insights
How to deposit income tax online in India: a step-by-step guide
4 videos on this topic
Which payment, which year
| Payment | Code / form | Assessment year to select | When |
|---|---|---|---|
| Advance tax for income of FY 2026-27 | Advance Tax (100) | AY 2027-28 | 15 June, 15 September, 15 December, 15 March 2027 (presumptive taxpayers: whole amount by 15 March) |
| Self-assessment tax on the FY 2025-26 return being filed now | Self-Assessment Tax (300) | AY 2026-27 | Before submitting the return (by 31 August / 31 October 2026 to avoid 234A) |
| Demand from a 143(1) intimation or assessment order | Tax on Regular Assessment (400) | The year mentioned in the demand | Within 30 days of the intimation to stop further interest under 220(2) |
| Tax on updated return (ITR-U) | Self-Assessment Tax (300) including the additional tax | The year being updated | Before filing ITR-U |
| TDS on purchase of property | Form 26QB | FY of payment | Within 30 days of the month end |
| TDS on rent above ₹50,000 a month (individuals) | Form 26QC | FY | Within 30 days of the end of the year / tenancy |
| Equalisation levy, STT, wealth tax arrears, other direct taxes | Respective heads | As applicable | — |
The assessment year is always the year after the financial year in which the income is earned: FY 2025-26 income → AY 2026-27. Paying self-assessment tax for the 2025-26 return under AY 2025-26 is the single most common mistake.
Paying through e-Pay Tax
- 1Go to incometax.gov.in → Quick Links → e-Pay Tax (no login needed: enter PAN, confirm with mobile OTP), or log in and use e-File → e-Pay Tax so the challan links to your account automatically.
- 2New Payment → choose the tax type: 'Income Tax' (for advance tax, self-assessment tax, demand), or the specific tiles for 26QB (TDS on property), 26QC (rent), equalisation levy, etc.
- 3Select the assessment year and the payment type (100 advance, 300 self-assessment, 400 regular assessment). For a demand, the portal can pull the demand reference and amount from 'Response to Outstanding Demand' — pay from there to link it.
- 4Enter the break-up: tax, surcharge, cess, interest (234A/B/C or 220(2)), penalty, 'others' — the total is what leaves the bank. For self-assessment tax, put interest in the interest field so the return's computation matches the challan.
- 5Choose the mode: net banking (authorised banks — most public and private banks), debit card, over the counter (cash up to ₹10,000, cheque/DD at an authorised bank branch), RTGS/NEFT (a mandate form is generated for any bank), or the payment gateway (UPI, credit card, net banking of any bank — a small convenience fee applies to cards).
- 6Pay; the challan receipt shows the CIN (Challan Identification Number = BSR code of the bank + date + serial number). Download it. For RTGS/NEFT the challan is generated after the bank confirms (a day or two).
- 7Return: in the 'Tax Paid' schedule, add the challan (BSR code, date, serial, amount); if paid through login, it appears in 'Payment History' and pre-fills; it also reflects in Form 26AS/AIS within a few days.
Who must pay advance tax and how much
- •Anyone whose tax for the year, after TDS/TCS, exceeds ₹10,000 — salaried employees with untaxed interest, rent, capital gains or dividends; freelancers and businesses; investors. Resident senior citizens without business income are exempt.
- •Instalments: 15% by 15 June, 45% by 15 September, 75% by 15 December, 100% by 15 March (cumulative). Presumptive taxpayers under 44AD/44ADA pay 100% by 15 March in one go.
- •Capital gains and dividends: pay in the instalment after they arise — no 234C interest for the earlier instalments if the full tax on that income is paid in the remaining instalments (or by 31 March if it arises after 15 March).
- •Interest: 234C at 1% a month for shortfall in each instalment (tolerance: 12% by June and 36% by September avoid interest for those instalments); 234B at 1% a month from 1 April if advance tax paid is less than 90% of the assessed tax; 234A at 1% a month on tax unpaid after the return due date.
- •Estimate from last year's return, this year's Form 16 projection and the AIS-visible interest and gains; revise the estimate each quarter.
Wrong challan, failed payment, missing credit
| Problem | Fix |
|---|---|
| Paid under the wrong assessment year or wrong code (300 instead of 100, or vice versa) | Within the window the portal's 'Challan Correction' service (Services → Challan Correction) lets you change assessment year, major/minor head; otherwise write to the jurisdictional assessing officer with the challan copy — the correction is made in OLTAS and reflects in 26AS |
| Paid twice | Claim the excess as a refund through the return (it shows as tax paid), or seek a refund/adjustment from the assessing officer |
| Money debited, no challan generated | Check Payment History after a day; for gateway failures the bank reverses within 3–5 working days; do not pay again until confirmed |
| Challan not in 26AS after a week | Banks upload daily; verify the CIN on the 'Know Payment Status' page; escalate to the bank with the transaction reference |
| Demand paid but still showing outstanding | Submit 'Response to Outstanding Demand' → 'Demand is correct, already paid' with the challan details; CPC closes it in the next processing cycle |
| Paid the interest in the tax column | The return still totals correctly; no correction needed unless the computation is challenged |
Paying tax online: questions we are asked
Yes — Quick Links → e-Pay Tax with PAN and mobile OTP; logging in simply links the challan to your account for pre-fill.
AY 2026-27, payment type self-assessment tax (300).
Yes, through the payment-gateway option on e-Pay Tax; UPI is free, cards carry the gateway's convenience fee.
Pay the cumulative 75% (plus the shortfall) as soon as possible and the balance by 15 March; interest under 234C applies for the delayed instalment at 1% a month.
Pending Actions → Response to Outstanding Demand → pay now (type 400) — the challan links to the demand; then submit the response as paid.
Yes — quarterly estimates with 234B/C working, challan payment with the right heads, and challan corrections when needed.