To fill and pay an income tax challan (ITNS 280, 281, etc.) for monthly tax payments, the process is primarily done online through the e-Filing portal of the Income Tax Department.
Step-by-Step Online Process:
- Go to the e-Filing Portal: Visit the official Income Tax Department website at https://www.incometax.gov.in/iec/foportal/.
- Access 'e-Pay Tax': Select the 'e-Pay Tax' option under the 'Quick Links' section on the homepage, or log in to your account if you are a registered user.
- Enter Details (Pre-Login): If not logged in, enter your PAN/TAN and a valid mobile number to receive an OTP (One-Time Password).
- Verify OTP: Enter the OTP received on your mobile number and click 'Continue'.
- Confirm PAN/TAN: A success message with your masked name and PAN/TAN will be displayed. Confirm the details and click 'Continue'.
- Select Tax Payment Category: Click 'Proceed' on the applicable tax payment tile (e.g., 'Income Tax' for self-assessment tax/advance tax, or 'TDS/TCS' for Challan 281).
- Select Assessment Year and Type of Payment:
- Choose the relevant Assessment Year (AY). For a payment made in the Financial Year (FY) 2024-25, the AY is 2025-26.
- Under 'Type of Payment', select the appropriate minor head, such as:
- Self-Assessment Tax (300) (for monthly self-payments).
- TDS/TCS Payable by Taxpayer (200) (for employers/deductors paying TDS).
- Enter Tax Breakup Details: Enter the amounts for major heads like 'Tax', 'Surcharge', 'Cess', 'Interest', and 'Penalty' (if any). Click 'Continue'.
- Choose Payment Mode: Select your preferred mode of payment from the available options (Net Banking, Debit Card, Credit Card, RTGS/NEFT, Pay at Bank Counter, or Payment Gateway via UPI).
- Verify and Pay: A preview of the challan (Challan Reference Number or CRN will be generated) will be displayed. Verify all details, agree to the terms and conditions, and click 'Pay Now' (or 'Submit to Bank') to complete the payment.
- Download Challan Receipt: Upon successful payment, a confirmation email and SMS will be sent. The challan receipt/counterfoil with details like the BSR code and Challan Serial Number can be downloaded for your records.