How to Pay Income Tax Online in India (2026)

Paying income tax in India is now almost entirely online. Whether you are a salaried employee clearing a small balance, a freelancer paying advance tax, or a business responding to a demand notice, the Income Tax Department’s e-Pay Tax facility on the official portal (incometax.gov.in) lets you generate a challan and pay directly from your bank in minutes. This 2026 guide walks you through the types of tax payments, the exact step-by-step process, every available payment mode, and how to download your challan receipt for your records.

Types of Income Tax Payments

Before you pay, it helps to know what you are paying. Each payment is tagged to a specific “minor head” so it is credited correctly against your PAN.

• Advance Tax (Minor Head 100): Paid in instalments during the financial year if your total tax liability, after TDS, is Rs 10,000 or more. Applies to salaried individuals with other income, freelancers, professionals and businesses.
• Self-Assessment Tax (Minor Head 300): The balance tax you pay after the financial year ends, before filing your income tax return (ITR), once TDS and advance tax are adjusted.
• Tax on Regular Assessment / Demand (Minor Head 400): Paid when the department raises a demand after processing your return or during an assessment.
• TDS / TCS: Tax Deducted at Source and Tax Collected at Source are deducted or collected by a payer (employer, bank, buyer) and deposited on your behalf. Deductors pay these through their own challans, and the credit reflects in your Form 26AS and Annual Information Statement (AIS).

The e-Pay Tax Facility

Earlier, taxpayers used the NSDL (now Protean) portal and the familiar Challan 280 (ITNS 280) to pay income tax. Since the migration to the new portal, this has been fully integrated into the Income Tax website as the e-Pay Tax service. The concept of Challan 280 still exists in spirit, but the system now generates a Challan Reference Number (CRN) the moment you create a challan. This CRN is valid for 15 days, so you can generate it now and complete payment shortly after.

A key advantage of e-Pay Tax is that you no longer need an account with a specific authorised bank on the old system. Most major banks are now integrated, and additional modes such as UPI and payment gateways make the process convenient even if your bank is not directly listed.

Step-by-Step: How to Pay Income Tax Online

Step 1: Visit the portal and access e-Pay Tax

Go to incometax.gov.in. You can pay in two ways. Logging in with your PAN and password gives a smoother, pre-filled experience, but you can also use the Pre-Login route by clicking e-Pay Tax under Quick Links on the home page and simply entering your PAN and a mobile number for OTP verification.

Step 2: Open the e-Pay Tax service

After logging in, navigate to e-File and e-Pay Tax. Click New Payment to begin creating a fresh challan.

Step 3: Select the type of payment

Choose the correct tile, for example Income Tax for advance tax or self-assessment tax. On the next screen you will select the applicable Assessment Year and the Type of Payment (minor head), such as Advance Tax (100), Self-Assessment Tax (300) or Tax on Regular Assessment (400).

Step 4: Enter the tax breakup

Fill in the amounts under the relevant heads, such as tax, surcharge, cess, interest and penalty. The system totals these automatically so you can confirm the challan amount before proceeding.

Step 5: Choose a payment mode and confirm

Select how you want to pay (see the modes below), review the summary, and confirm. On successful payment the portal generates the CRN and a challan receipt.

Available Payment Modes

The e-Pay Tax facility supports a range of modes, so you can pick whichever suits you:

• Net Banking: Pay directly through your bank’s internet banking from the list of authorised banks.
• Debit Card: Use a debit card of the participating authorised banks.
• UPI: Scan and pay using any UPI app, which is now one of the most popular options.
• Payment Gateway: Pay via credit card, UPI or net banking of almost any bank through the integrated gateway (a nominal gateway charge may apply).
• NEFT / RTGS: Generate a mandate form with the challan details and complete the transfer through your bank.
• Over the Counter (OTC): Generate the challan online and pay by cash, cheque or demand draft at an authorised bank branch (subject to prescribed limits).

Downloading the Challan Receipt

Once payment is successful, download and save the challan receipt immediately. It contains the CRN, BSR code, challan (tender) date and the payment amount, which you will need while filing your ITR. You can retrieve it any time from e-File, e-Pay Tax, Payment History, where all your challans are listed. Always cross-check that the payment reflects in your Form 26AS and AIS before filing. If you are unsure about the correct heads or amounts, TAXAJ’s income tax filing service can compute your liability and handle the entire payment and filing process for you.

Advance Tax Due Dates for 2026

If advance tax applies to you, it must be paid in four instalments during the financial year. Missing these attracts interest under Sections 234B and 234C. The schedule is:

Instalment Due Date	Advance Tax Payable (Cumulative)
On or before 15 June	15% of total advance tax
On or before 15 September	45% of total advance tax
On or before 15 December	75% of total advance tax
On or before 15 March	100% of total advance tax

Taxpayers who opt for the presumptive taxation scheme under Section 44AD or 44ADA can pay their entire advance tax in a single instalment by 15 March.

Frequently Asked Questions

Do I need to log in to pay income tax online?

No. You can use the Pre-Login e-Pay Tax option with just your PAN and mobile OTP. However, logging in gives a pre-filled, error-reduced experience and easy access to your full payment history.

What is a CRN and how long is it valid?

A Challan Reference Number (CRN) is generated when you create a challan on the e-Pay Tax facility. It is valid for 15 days, so you can generate it and complete the actual payment within that window.

Is Challan 280 still used in 2026?

Challan 280 (ITNS 280) was the old form for income tax payments. Its function is now built into the e-Pay Tax service on incometax.gov.in, which generates a CRN and challan receipt instead of the standalone form.

Can I pay income tax using UPI or a credit card?

Yes. UPI is available directly, and credit cards can be used through the payment gateway mode. A small gateway or convenience charge may apply depending on the mode you choose.

What happens if I miss an advance tax instalment?

Shortfalls or delays in advance tax attract interest under Sections 234B and 234C. You can still pay the balance later along with the applicable interest, ideally before filing your return, to limit further charges.