Income Tax Challan: How to Download and Pay Online

Last updated: Oct 2026

An income tax challan is the payment form that records tax paid against your Permanent Account Number (PAN). You generate it on the e-Pay Tax service, and a manually filled form is not valid.

• Act choice: Income Tax Act 1961 for assessment year (AY) 2026-27 and earlier, Income Tax Act 2025 for Tax Year 2026-27 onwards
• Heads: advance tax (100), self-assessment tax (300) and regular assessment tax (400)
• Validity: the Challan Reference Number (CRN) lasts 15 days
• Proof: the challan receipt in the Payment History tab

• Timing: self-assessment tax for Tax Year 2026-27 opens on 1 April 2027

  
  

Pick the Act, the year and the head before you pay. A wrong choice creates a mismatch that you then have to correct.

An income tax challan is the payment slip that credits tax to your Permanent Account Number (PAN). On e-Pay Tax, each challan carries a Challan Reference Number (CRN), and the paid receipt carries a Challan Identification Number (CIN).

The challan form is ITNS 280 for the Income Tax Act 1961 and ITNS 280N for the Income Tax Act 2025. The portal generates both. Printed or handwritten forms are not accepted for payment.

Choose the head that matches when you pay. The 3 heads cover the whole year.

TDS is the tax already deducted from your income. For Tax Year 2026-27, self-assessment tax can be paid from 1 April 2027. Under the 2025 Act, the same heads continue.

Six steps cover the payment, and you can start before you log in.

1. Open e-Pay Tax on the income tax portal and choose New Payment.
2. Select the Income Tax tile for individuals.
3. Select the Act: Income Tax Act 1961 for AY 2026-27 and earlier, or Income Tax Act 2025 for Tax Year 2026-27 onwards.
4. Select the year and the head (100, 300 or 400), and enter the amount.
5. Preview the challan and choose a payment mode, such as net banking, debit card or Unified Payments Interface (UPI).

6. Pay, and save the receipt.

   
   

You cannot change the mode after the CRN is generated. Generate a new CRN if you want another mode.

Open Payment History on the e-Pay Tax page and download the receipt for the paid CRN. The status shows PAID once the bank confirms.

• A CRN stays valid for 15 days from the day you generate it
• An advance tax CRN generated on or after 16 March stays valid until 31 March
• An expired CRN stays visible under Generated Challans for 30 days

• A draft stays editable for 15 days

  
  

Download the receipt on the day you pay. You need its CIN details for your return and any later correction.

Four mistakes cause most mismatches, and each is avoidable.

If you already paid under the wrong head, write to your Assessing Officer with the receipt. Do not pay again before you check.

Consider Anita, a 36-year-old freelance designer in Bengaluru with a monthly income of Rs. 1.1 lakh and a CIBIL Score of 747. Her estimated tax for Tax Year 2026-27 is Rs. 2,00,000 after TDS, and she paid Rs. 30,000 on 15 June 2026.

Formula used: Amount due = cumulative percentage × estimated tax − tax paid so far.

Anita pays on 14 September and saves the receipt. She also notes the CIN. See what a miss costs in the guide to Section 234C.

Bajaj Finance reviews income documents, including returns, so tax paid and receipts on file keep your records clean.

Approval timelines can extend where tax payments or returns are missing, and minimum income thresholds can differ by city. Check your home loan eligibility.