Is Challan 280 still used?

The old paper Challan 280 has been replaced by e-Pay Tax on the e-filing portal, which generates the challan online. People still call an individual's income tax payment 'challan 280'.

Can I pay income tax by UPI or credit card?

Yes, through the payment gateway option in e-Pay Tax, subject to the banks and charges shown at the time of payment.

I paid under the wrong assessment year. What now?

Do not pay again. The jurisdictional assessing officer can correct the assessment year or minor head in many cases, subject to time limits. Speak to a CA with the challan details before you file your return.

How long does a payment take to appear in Form 26AS?

Usually a few working days after the bank reports it.

Income Tax Portal6 min readUpdated 2026-09-27

Pay Income Tax Online: e-Pay Tax, Challan 280 and Minor Heads (2026)

Paying tax online is easy; paying it under the right code is where people slip. Here is how to use e-Pay Tax, choose the right minor head and get the challan details your ITR needs.

Official portal: Income Tax e-Filing Portal

Indus Tax is a private CA firm, not affiliated with the Government of India. This guide explains the official process; we never ask for your portal password.

Which minor head to choose

Choosing the wrong assessment year or minor head is the most common mistake. The money still reaches the government, but matching it to your return then needs a correction.

Minor head	Use it for
100 — Advance Tax	Tax paid during the year on estimated income
300 — Self-Assessment Tax	Balance tax paid before filing your return
400 — Tax on Regular Assessment	Paying a demand raised by the department
500 — Other Receipts	Fees such as the PAN-Aadhaar linking fee

How to pay through e-Pay Tax

You can pay with or without logging in:

1Log in at incometax.gov.in, or use Quick Links > e-Pay Tax with your PAN and an OTP.
2Go to e-File > e-Pay Tax and click New Payment.
3Select the Income Tax tile and click Proceed.
4Choose the assessment year and the type of payment (minor head).
5Enter the break-up — tax, surcharge, cess, interest and penalty.
6Choose the payment mode: net banking, debit card, UPI or credit card through the payment gateway, NEFT/RTGS, or pay at a bank counter.
7Complete the payment. The challan receipt with the CIN (challan identification number) is generated.

Download your challan receipt

Go to e-File > e-Pay Tax > Payment History and download the receipt. Note the BSR code, challan serial number and date — you enter these in the taxes paid schedule of your ITR. The payment also shows up in Form 26AS within a few days.

Advance tax due dates

Advance tax applies if your tax for the year, after TDS, is ₹10,000 or more. Resident senior citizens with no business income are exempt, and presumptive-tax businesses under Sections 44AD and 44ADA can pay the full amount by 15 March. Shortfalls attract interest under Sections 234B and 234C.