Taxpayers can pay income tax dues, like self-assessment tax or advance tax online using the e-Pay Tax facility on the income tax portal. All taxpayers can pay directly through net banking, debit card, UPI, or by generating a challan. Once paid, ensure it reflects in Form 26AS and your ITR.
Key Highlights
Self-assessment tax is paid under the minor head ‘Self-Assessment’ (code 300).
Payments can be made via net banking, debit/credit card, UPI, RTGS/NEFT, or at a bank counter.
Always download the challan (with BSR code & challan number) for ITR filing.
Tax payment for Tax Year 2026-27 onwards must be must as per the Income Tax Act 2025 by using new challan forms (ITNS 280N, 281N, 288N), at the time of making payment relating to Assessment year 2026-27.
How to e-Pay Tax Online?
Here's a step-by-step guide on how to pay tax online through the Income Tax Portal:
Step 1: Navigating to 'e-Pay Tax' Section
Visit the Income Tax Portal
On the homepage, locate the 'Quick Links' section on the left side.
Click on the 'e-Pay Tax' option or use the search bar to find 'e-Pay Tax'.
Step 2: Enter PAN/TAN and Mobile Number
Enter your PAN and re-enter to confirm it.
Provide your mobile number and click 'Continue'.
Enter the 6-digit OTP received on your mobile number and click 'Continue'.
Step 3: Select the correct Assessment Year and Payment Type
Select the first box labelled as ‘Income Tax’ and click ‘Proceed’
From the ‘Assessment Year’ dropdown, select ‘2025-26’
Under the ‘Type of Payment’, select ‘Self-Assessment Tax (300)’ and click on 'Continue'.
Step 4: Enter Tax Payment Details
Enter the payment amounts accurately under the relevant categories.
Step 5: Select the Payment Method
Select the payment method and bank to make the tax payment and press 'Continue'.
Payment can be made using internet banking, debit card, credit card, RTGS/NEFT, UPI or you can choose to pay at the bank counter.
Step 6: Verify Payment Information
After clicking 'Continue', you can preview the challan details.
Double-check the payment information for accuracy.
Click 'Pay Now' to make the payment or 'Edit' to modify the details.
Step 7: Submit the Payment
Tick the checkbox to agree to the Terms and Conditions.
Click 'Submit To Bank' to proceed with the payment.
Step 8: Receive Payment Confirmation
You will receive a confirmation once your tax payment has been successfully submitted. Note: Remember to download the challan as you will need the BSR code and Challan number to complete the return filing process.
Step 9: Declaring Tax Paid Details
Download the payment challan from the Income Tax portal.
After making the tax payment, update the payment information on ClearTax.
Go to the 'Tax Summary' page and click 'Add Paid Tax Details'.
Upload the challan or enter the details manually.
Once done, your tax payment status will change to 'taxes paid'. Proceed to e-file and e-verify your return on ClearTax
You may refer to this guide for further steps.
Authorised Banks for e-Tax Payment
The list of banks that can be found on the e-filing portal for e-payment of taxes is as follows:
The provision of being able to pay taxes electronically has definitely made paying taxes a lot easier. Some of the benefits of e-Payments are as follows:
Saves time and can be done at one’s convenient time, avoiding long queues
Tax department records are updated automatically without the taxpayer having to take additional measures to ensure the updating of records
Instant generation of the receipt of tax payment
Verifying the status of tax payment can be done online
Eligibility for e-Tax Payment
The following assessees have to mandatorily pay taxes online:
All the corporate assessees.
All assessees (other than company) to whom the provisions of section 44AB of the Income Tax Act, 1961 are applicable.(renumbered as Section 63 as per the Income Tax Act, 2025, which is applicable from Tax Year 2026-27 onward)
Self-Assessment Tax
You cannot submit your income tax return to the income tax department unless you have paid tax dues in full. Sometimes, you may see tax payable at the time of filing your return. This tax is called Self Assessment Tax, which you can pay online to ensure successful e-filing.
You should also pay the interest under sections 234B and 234C (renumbered as Sections 424 and 425, respectively, as per the Income Tax Act 2025) along with your tax due, if you are paying tax after 31 March. When you e-file with Cleartax, our system will automatically tell you how much tax you need to pay to file your return. You can also get your return verified by a CA to make sure that you paid the correct amount.
If you have annual tax dues exceeding Rs 10,000, you must pay income tax in advance. Usually, for the salaried class, employers take care of these income tax payments via TDS deductions.
Due Dates of Payment of Advance Tax for FY 2025-26
Dates
For Individuals
On or before 15th June 2025
Up to 15% of advance tax
On or before 15th September 2025
Up to 45% of advance tax less advance tax already paid
On or before 15th December 2025
Up to 75% of advance tax less advance tax already paid
On or before 15th March 2026
Up to 100% of advance tax less advance tax already paid
Non-payment of advance tax can result in penal interest levy under Sections 234B and 234C.
If your net tax liability exceeds Rs.10,000 for the financial year, you are required to pay advance tax. The below table will help you understand better.
Particulars
Amount
Gross Total Income
XXX
(-) Deductions Under Chapter VI
XXX
Net Total Income
XXX
Tax Liability
XXX
(+) Surcharge
XXX
(+) Health & Education Cess
XXX
Gross Tax Liability
XXX
(-) TDS/TCS
XXX
Net Tax Liability
XXX
Advance tax payable A = Tax on estimated total income (B) – TDS/TCS already deducted/collected (C)
How to Pay Advance Tax Online?
The following step-by-step guide illustrates the procedure to pay advance tax online.
1. Pay Advance Tax by Logging into Income Tax Portal
Go to Income Tax e-filing portal, and login to your account with your user ID (PAN) and password.
Go to "e-file" and select “e-pay tax”.
On the top right corner, click on “New Payment”.
Various types of payments like TDS payment, equalisation levy, income tax options are available on the screen. Choose Income Tax - which contains advance tax and self assessment tax. Click ‘Proceed’.
Choose Tax Year 2026-27, and minor head as ‘Advance Tax’ with code 100.
Enter the components of tax like taxes, surcharge, cess, interest, etc.
Choose the mode of payment and click ‘Pay Now’ on the next page.
Read the terms and conditions, agree and then complete the payment through the mode chosen.
2. Pay Advance Tax Without Logging into the Income Tax Portal
On the left side of the home page, there is a 'Quick Links' section, click on the 'e-Pay Tax' option. You can also search for 'e-Pay Tax' in the search bar.
On this page, enter your PAN and re-enter to confirm it. Then, enter your mobile number and click on ‘Continue’.
Now enter the 6-digit OTP received on your mobile number and 'Continue'.
Select the first box labelled as ‘Income Tax’ and click on ‘Proceed’
Select the ‘Tax year’ as 2026-27 and ‘Type of Payment’ as ‘Advance Tax (100)’ and click on 'Continue'.
Enter all the tax details.
Select the payment method and the bank and press 'Continue'.
Preview the challan details and click on ‘Pay Now’. You may also ‘Edit’ these details if required.
You can see the BSR code and challan serial number on the right side of the challan. Save a copy of this tax receipt for future reference. You will need to enter the BSR code and challan number in your tax return.
Outstanding Demand Payment
Sometimes, you may have to make an income tax payment to comply with an income tax demand notice. If you agree with the assessing officer and are ready to pay the demand, you may do so online. It is also called the tax on regular assessment.
Final Word
Income tax payment is now easy with online payment options available to taxpayers. This payment option can be accessed through the income tax portal. Through this article, the taxpayer should easily understand the process of paying tax online through the income tax portal.
Frequently Asked Questions
How to pay income tax online?
Income Tax can be paid online using e-Pay tax section on the Income Tax Portal
What is included in my total tax payable during a year?
Total tax payable includes taxes, minus rebates as applicable, surcharge(as applicable) and cess. There can also be interest and late fees levied when the returns are not filed on time.
Is it necessary for me to pay taxes online? If not, how can I pay for it?
Only companies and tax audit assessees are mandatorily required to pay taxes online. Others may pay taxes physically at designated banks using a challan. But, e-payment is quicker and more convenient, and can be used by anyone.
Are there any benefits of paying taxes online?
Definitely. Not only does e-payment save time, but you can also avail the facility anytime and anywhere.
What are the prerequisites for paying my taxes online?
For making e-payment of taxes, make sure you have an internet connection and internet banking enabled for your bank account. In case you do not have net banking, you can pay using the net banking account of other person.
What all taxes can be paid electronically?
These days, the online facility of payment has been enabled for almost all kinds of taxes. Income tax, Corporate tax, TDS (Tax Deducted at Source), TCS (Tax Collected at Source), Securities Transaction Tax (STT), Equalisation levy can be made online.
What to do when you have selected the wrong assessment year while paying tax?
f the assessment year is selected incorrectly, you can update the challan details and file the return. You may receive a notice from the Assessing Officer, to which you can respond by explaining the payment error. A rectification request under Section 154 can be filed, and if satisfied, the AO will close the matter.
Can a taxpayer change the mode of payment after generating challan(CRN)?
No, the taxpayer cannot change the mode of payment once the challan is generated. If the taxpayer wants to make tax payment through some other mode, a new challan(CRN) needs to be generated and the old challan will expire after 15 days.
How is the new e-Pay Tax service on the e-Filing portal better than the previous "OLTAS ePayment of Taxes" service on the Protean (formerly NSDL) portal?
The new e-Pay Tax service on the e-Filing portal streamlines the entire tax payment process, from generating challans to recording payment history, for authorized banks. It offers a variety of payment modes and includes a Challan Status Inquiry (CSI) feature for tracking payments.
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