Challan 280 is a form that can be used by a person to make an income tax payment of self-assessment tax, tax on distributed income and profit, regular assessment tax, advance tax, and surtax.
Another name for the form is “ITNS 280.” Whether you pay your taxes online or offline, you must use Challan 280 for the transaction.
If you’ve opted for the offline method, you must take the form to a specified bank branch, where you must also make the payment. However, if you’ve chosen to pay online, you can finish the transaction by going to the TIN NSDL website.
Income tax can be paid online or manually. Payment of tax is facilitated through designated banks by furnishing a hardcopy of the challan. Currently, online income tax payment has been mandated for various taxpayers. Also, more and more assesses are paying taxes online
Income Tax Challan 280
This challan should be used for making payment of Income-tax, including Corporate tax. While completing Challan 280, the taxpayer should make a correct selection of the type of tax which is applicable to the assessee. Also, the correct code of the tax-payment should be mentioned. In Challan 280, Code 0020 is for income-tax paid by companies. Code 0021 is for income tax paid by non-corporate taxpayers. Further, the taxpayer should make the correct selection of an applicable type of payment along with the correct code of the respective type of payment. The following list enables an assessee to ascertain the correct code which should be applied:
S. No. | Code Number | Purpose of the Field |
| 1 | 100 | Payment of advance tax |
| 2 | 300 | Payment of self-assessment tax |
| 3 | 400 | Tax on regular assessment |
| 4 | 106 | Dividend distribution tax |
| 5 | 107 | Tax on distributed income to unitholders |
| 6 | 102 | Surcharge tax |
Different Types of Challan for Tax Payments
- Challan 280: This is the most commonly used challan for income tax payment. It is used for the payment of income tax, surcharge, and education cess. Individuals and non-corporate taxpayers can use this challan to pay their income tax liabilities.
- Challan 281: This challan is used for the payment of tax deducted at source (TDS) or tax collected at source (TCS). It is used by taxpayers who are required to deduct or collect tax at source on behalf of the government.
- Challan 282: This challan is used for the payment of advance tax, self-assessment tax, and regular assessment tax. Individuals and non-corporate taxpayers who are not required to deduct or collect tax at source can use this challan for their tax payments.
- Challan 283: This challan is used for the payment of wealth tax. However, it is important to note that wealth tax has been abolished from the assessment year 2016-17 onwards.
- Challan 284: This Challan is used by the collectors to deposit TCS on the sale of specified goods such as scrap, minerals etc.
- Challan 285: The Income Declaration Scheme (IDS) Challan is used to pay the IDS tax. The IDS Challan was valid for a certain period of time and allowed taxpayers to report undisclosed income and pay tax on it.
How to Pay Income Tax Online through Challan 280
Step 1: Visit the official website of Income Tax at https://www.incometax.gov.in/iec/foportal/ and Click on the ‘e-pay Tax’ under Quick Links as shown in the image below.
Step 2: Once you click on e-pay tax, you will be re-directed to a new page. Now, Fill all the required details like PAN / TAN, Mobile Number. Now, click on ‘Continue’
Step 3: Enter the ‘OTP’ received on your Mobile and Click on Continue button.
Step 4: You have successfully verified through mobile OTP; it will take you to new page where you have to select ‘Income Tax’ Option and ‘Proceed’
Step 5: Now, you will be redirected to the payment page where you have to fill the required fields like Assessment Year (AY) and Next, select the correct ‘Type of Payment’ from the given options including – (100) Advance Tax, (102) Surtax, (106) Tax on Distributed Profit, (107) Tax on Distributed Income., (300) Self-Assessment Tax, and (400) Tax on Regular Assessment.
Step 6: Then, Fill the amount under Tax Head and Proceed to click on ‘Continue’ button
Step 7: Then, choose the mode of payment. The payment can either be made using ‘Net Banking’ or through ‘Debit Card’. Once you select the convenient option, click the bank name from the drop-down menu next to the selected option.
Step 8: Once the online payment of Income Tax is successful, a challan counterfoil will display. It serves as proof of payment made. Make a copy for PDF for future reference.
Download Challan 280 (Offline)
The Challan 280 can be downloaded from the internet by following the steps which are mentioned below:
Step – 1: Visit the official website of Income Tax India at www.incometaxindia.gov.in
Step – 2: On the home page, click on the ‘Forms/Downloads’ option from the top menu.
Step – 3: Click on the ‘Challans’ option under the ‘Forms/Downloads’ menu.
Step – 4: You will be redirected to a new webpage with a list of all the downloadable Challans.
Step – 5: From this list click on the ‘ITNS-280’ which is located at the top of the list.
Step – 6: The Challan 280 and all other Challans are available in 2 different formats – a PDF format and a Fillable Form. Click on the feasible option and download the form.
FAQs
What kind of income tax payments can Challan 280 be used?
Challan 280 can be used for income tax payments like advance tax, self-assessment tax, surcharge, regular assessment tax, and tax on distributed profits or distributed income.
What are the ways through which I can make income tax payments?
Income tax payments can be made either online or offline. To pay income tax online, you will have to visit the TIN NSDL website. To pay income tax online, you will have to deposit it into a designated bank branch through demand draft, cheque or cash.