Quick Answer
You can pay income tax online through the e-Pay Tax service on the Income Tax e-filing portal (incometax.gov.in). Enter your PAN and mobile number, verify with an OTP, choose the year and the type of payment, fill in the amount and pay by net banking, debit card, UPI or another available mode. The portal then gives you a challan receipt, which you need when you file your return.
Which type of income tax payment are you making?
Before you start, be clear about what you are paying. The portal asks for the "type of payment", and each type has a code called the minor head.
| Type of payment | Code | When you pay it |
|---|---|---|
| Advance tax | 100 | During the year, in instalments, when your tax for the year is Rs. 10,000 or more |
| Self-assessment tax | 300 | After the year ends, if tax is still due when you file your return |
| Tax on regular assessment | 400 | When the department raises a demand after assessing your return |
What to keep ready
- Your PAN and a mobile number to receive the OTP
- The year for which you are paying
- The tax amount, with interest or late fee if any
- Net banking, debit card or UPI details
Steps to pay income tax online
- 1
Open the e-filing portal
Go to incometax.gov.in and click "e-Pay Tax" under Quick Links. You can also log in and go to e-File, then e-Pay Tax.
- 2
Enter PAN and mobile number
Type your PAN, confirm it and enter your mobile number.
- 3
Verify with OTP
Enter the 6-digit OTP sent to your mobile. The portal shows your PAN and a masked name. Check it and continue.
- 4
Choose Income Tax
On the list of payment categories, click "Proceed" on the Income Tax box.
- 5
Select the year and type of payment
Pick the correct year and the type of payment: advance tax (100), self-assessment tax (300) or regular assessment (400).
- 6
Fill in the tax break-up
Enter the amounts under tax, surcharge, cess, interest and penalty as applicable. The portal shows the total.
- 7
Choose how to pay
Select net banking, debit card, pay at bank counter, RTGS/NEFT or payment gateway (which includes UPI and credit card).
- 8
Preview and pay
Check the challan details once more and complete the payment.
- 9
Download the challan receipt
Save the receipt. It shows the BSR code, challan serial number and date of payment.
Choosing the year: for income earned up to 31 March 2026, select the assessment year (for example AY 2026-27 for FY 2025-26). For income earned from 1 April 2026, the new Income-tax Act, 2025 applies and the year is called the "tax year" (Tax Year 2026-27).
Advance tax due dates
If your total tax for the year is Rs. 10,000 or more, you must pay it in instalments during the year itself:
| Due date | Tax to be paid by then |
|---|---|
| 15 June | 15% of the year's tax |
| 15 September | 45% of the year's tax |
| 15 December | 75% of the year's tax |
| 15 March | 100% of the year's tax |
Missing or short-paying an instalment attracts interest of 1% per month. Resident senior citizens who have no income from business or profession do not have to pay advance tax.
After you pay
- Keep the challan receipt safely. You can download it again from the portal under e-Pay Tax, Payment History
- Check after a few days that the payment appears in your Form 26AS and AIS
- Enter the BSR code, challan number, date and amount in your income tax return, so that you get credit for the payment
Common problems and how to fix them
- Money debited but no receipt: Do not pay again right away. Check Payment History on the portal after some time. If it still does not show, contact your bank with the transaction reference.
- Wrong year or wrong type of payment: Use the "Challan Correction" service on the e-filing portal. It is available for a limited time after payment, so correct it early.
- Paid twice by mistake: Claim both payments in your income tax return. The excess comes back as a refund after the return is processed.
- Session timed out: Keep your details ready before you start and use a stable internet connection.
Frequently asked questions
Can I pay income tax online without logging in?
Yes. The e-Pay Tax service on the e-filing portal works without login. You only need your PAN and a mobile number for OTP verification.
Can I pay income tax through UPI?
Yes. Choose the payment gateway option in e-Pay Tax and pay through UPI, subject to your bank's UPI limit. Net banking and debit card are also available.
What is a challan and why do I need it?
The challan receipt is the proof of your tax payment. It has the BSR code, challan serial number and date, which you must enter in your income tax return to get credit.
What happens if I do not pay advance tax?
You have to pay interest of 1% per month on the shortfall, in addition to the tax itself, when you file your return.