How to Pay Income Tax Online Through e-Pay Tax

You pay income tax online through e-Pay Tax on the Income Tax Department’s e-Filing portal. Pick the Act and the payment type, such as advance tax (100) or self-assessment tax (300), and generate a Challan Reference Number (CRN). Then pay by net banking, debit card, UPI or credit card. The next advance tax instalment is due on 15 December 2026.

Key facts

Who pays tax directly

If your employer or bank deducts enough TDS, you may never need e-Pay Tax. You pay directly in three common cases.

Advance tax is paid in four instalments under section 408:

Anyone who declares presumptive income under section 58 can pay the whole amount by 15 March. Payments made by 31 March still count as advance tax for that year. Use the advance tax calculator to size each instalment.

Choosing the right payment type

First, e-Pay Tax asks which Act applies. The choice decides which tiles and years you see.

Self-assessment tax under the 2025 Act opens only after the tax year ends, so for tax year 2026-27 it can be paid from 1 April 2027. Each payment type needs its own challan. You cannot combine advance tax and self-assessment tax in one CRN.

Steps on e-Pay Tax

1. Log in to the e-Filing portal with your PAN and password.
2. Go to e-File > e-Pay Tax.
3. Select “Income Tax Act 1961” or “Income Tax Act 2025” as shown in the table above, and click Continue.
4. Click New Payment.
5. Click Proceed on the Income Tax tile, or on the Demand Payment tile for a demand.
6. Select the assessment year or tax year and the type of payment, then click Continue.
7. Enter the tax breakup in the fields for tax, surcharge, cess, interest, penalty, fee or others, and click Continue.
8. Choose the payment mode and bank, then click Continue.
9. Check the details on the Preview and Make Payment page, and click Edit if anything is wrong.
10. Click Pay Now and complete the payment on your bank’s page.

You can also pay without logging in. Click e-Pay Tax on the portal home page, enter your PAN and mobile number, and verify the 6-digit OTP. The tiles and later steps are the same. A demand with a Demand Reference Number (DRN) can be paid only after login.

Payment modes and authorised banks

You must pick the mode when you create the CRN, and it cannot be changed later. If the CRN expires unpaid, create a new one.

Downloading the challan receipt

After a successful payment you get an e-mail and SMS on the contacts registered with the portal. The receipt shows the Challan Identification Number (CIN), BSR code, challan serial number and date of payment. You can download it again at any time from e-Pay Tax > Payment History.

Keep these details. Your return asks for the BSR code, date and challan serial number of each tax payment. Our guide on how to file your ITR shows where they go.

Fixing a challan paid under the wrong head

Log in and go to Services > Challan Correction. The online facility covers advance tax (100), self-assessment tax (300) and regular assessment tax (400) challans.

A challan can be corrected more than once, but only while it is unconsumed. Once a challan has been used against a return or demand, it is final. Name, PAN and TAN cannot be changed online; for those, approach your jurisdictional Assessing Officer. TDS and TCS challans are corrected on the TRACES portal.

Missing an instalment or paying too little attracts interest under sections 234B and 234C of the 1961 Act, now sections 424 and 425. Our advance tax guide explains how that interest is worked out. If a payment has gone to the wrong PAN or year and the correction window has closed, a chartered accountant can help with the request to the Assessing Officer.

Frequently asked questions

How do I pay advance tax online for FY 2026-27?

On e-Pay Tax, select Income Tax Act 2025, the Income Tax tile, tax year 2026-27 and Advance Tax (100). Then pay through any available mode.

Can I pay income tax by UPI or credit card?

Yes. The payment gateway option accepts UPI, credit card, debit card and net banking.

How long is a CRN valid?

15 days from the date it is generated. Advance tax CRNs generated on or after 16 March stay valid until 31 March.

Can I pay tax without logging in to the portal?

Yes. Use e-Pay Tax on the home page with your PAN and mobile number and an OTP.

I paid under the wrong assessment year. What now?

Use Services > Challan Correction within 7 days of payment, provided the challan is unconsumed. After that, approach your Assessing Officer.

When is the next advance tax instalment due?

15 December 2026, by which you should have paid at least 75% of the year’s advance tax.

Can I pay advance tax and self-assessment tax in one challan?

No. Each minor head needs a separate challan.

Sources

• e-Pay Tax — Income Tax Department e-Filing portal (checked 16 Sep 2026)
• e-Pay Tax FAQs — Income Tax Department e-Filing portal (checked 16 Sep 2026)
• Create Challan through PAN Login user manual — Income Tax Department e-Filing portal (checked 16 Sep 2026)
• Create Challan through PAN Login FAQs (ITNS 280N) — Income Tax Department e-Filing portal (checked 16 Sep 2026)
• Challan Correction FAQs — Income Tax Department e-Filing portal (checked 16 Sep 2026)
• Income-tax Act, 2025 bare Act (sections 403 to 408) — ICAI Direct Taxes Committee (checked 16 Sep 2026)