Challan 280: A Step-by-Step Guide to Filling Every Field Correctly
TL;DR
- Challan ITNS 280 is the universal form for income tax payments by individuals — advance tax, self-assessment tax, regular assessment tax, and tax on distributed profits.
- Wrong minor head selection (100 vs 300 vs 400) is the most common mistake and creates credit reconciliation issues.
- Use minor head 100 for advance tax, 300 for self-assessment tax, 400 for regular assessment tax (demand), and 102 for surtax.
- Pay through the e-Pay Tax facility on incometax.gov.in — net banking, debit card, UPI, NEFT/RTGS, or cards.
- The challan counterfoil with CIN (Challan Identification Number) is the proof — save the PDF and the BSR code.
- Mistakes can be corrected through the Challan Correction Mechanism within seven days at your bank.
What this means in plain terms
Challan 280 sounds dry but it is the single most important document in any tax payment journey. Every rupee of advance tax, self-assessment tax, or response to a demand notice flows through this challan. Despite its central role, lakhs of taxpayers fill it incorrectly each year — they pick the wrong assessment year, the wrong head, or the wrong PAN — and then spend weeks chasing corrections with the bank and the tax department.
The good news is that the form has only about ten fields, and each one has a deterministic answer if you know what you are doing. The hard work is in matching the field to your situation. Once you have done it correctly twice or thrice, it becomes second nature. This guide walks through each field with the exact value to enter so your payment lands in the right place at the right time and shows up cleanly in Form 26AS within a few working days.
Where to find Challan 280
Through the income tax e-filing portal
The cleanest path is incometax.gov.in. Log in with your PAN. Go to e-File then to e-Pay Tax. The portal generates the Challan 280 dynamically based on the head you select, prefills your PAN and name, and routes you to the bank or payment gateway. This is the recommended path for FY 2025-26 onwards because the OLTAS-based older route was deprecated for individual taxpayers.
Bank net banking shortcut
Some authorised banks still let you initiate a tax payment directly from their net banking portal. The bank-initiated route also lands on the same NSDL-backed Challan 280 form. Either path generates the same CIN and counterfoil.
Offline challan at bank branches
You can still walk into a designated bank branch with a physical Challan 280 (downloadable PDF from incometax.gov.in) filled in triplicate. The bank stamps two copies and returns one to you. This is rare now but useful in remote areas with weak internet.
Field-by-field walkthrough
Tax Applicable
This is the first dropdown. Select (0021) Income Tax (Other than Companies) if you are an individual, HUF, partnership firm, AOP, or BOI. Select (0020) Corporation Tax only if you are paying tax for a company. Picking 0020 by mistake routes your payment to the corporate ledger and you cannot claim credit in your individual ITR.
Type of Payment (Minor Head)
This is the most critical field. The options:
- (100) Advance Tax — for installments paid during the financial year before it ends.
- (300) Self-Assessment Tax — for tax paid after the financial year ends but before filing the ITR.
- (400) Tax on Regular Assessment — for paying a demand raised by the department after assessment.
- (107) Tax on Distributed Income to Unitholders.
- (102) Surtax.
For routine advance tax during FY 2025-26, use 100. For paying residual tax before filing ITR in July 2026, use 300. For responding to a notice under Section 156, use 400.
Assessment Year (AY)
Pick the AY corresponding to the financial year for which you are paying. For FY 2025-26 the AY is 2026-27. Selecting AY 2025-26 by mistake credits the payment against the previous year and creates a mess. The portal usually offers a dropdown — pick AY 2026-27 for FY 2025-26 payments.
PAN
Enter your 10-character PAN. The portal validates it against the income tax database. If you are paying tax for someone else (a deceased family member's estate, for example), enter their PAN, not yours.
Full Name and Address
Prefilled from PAN. Verify it matches your PAN card exactly. If there is a typo, your bank challan will reflect the typo but the credit still goes to the right PAN.
Contact details
Mobile number and email are required for confirmation. The portal sends an OTP for payment confirmation and emails the challan PDF after success.
Tax break-up
Enter the amount under the right sub-head. The total must equal the actual amount you are paying. Sub-heads typically include Tax, Surcharge, Cess, Interest (under Sections 234A, B, C), Penalty, and Others. Most individuals only fill Tax and Cess (auto-computed at 4 percent of tax).
Mode of payment
Choose net banking, debit card, UPI, NEFT/RTGS, payment gateway, or RTGS. The portal lists authorised banks for each mode. UPI works for amounts up to Rs. 1 lakh per transaction.
How the payment confirmation looks
CIN (Challan Identification Number)
After successful payment, the portal generates a CIN. It has three parts — BSR code of the receiving bank branch (7 digits), date of payment (DDMMYY), and challan serial number. Together these uniquely identify your payment.
Challan counterfoil PDF
Download the counterfoil PDF immediately. It shows your PAN, name, amount, AY, minor head, BSR code, and CIN. This is the only proof of payment until the credit reflects in Form 26AS.
Form 26AS reflection
Within three to five working days, the payment appears in your Form 26AS Part C. Log in to incometax.gov.in, go to e-File, then View Form 26AS. If it does not appear within seven days, raise a grievance through the e-Nivaran portal with the CIN.
Common mistakes and how to fix them
Wrong assessment year
If you paid for AY 2025-26 instead of 2026-27, contact the receiving bank branch within seven days of payment with the original counterfoil. The bank can correct the AY through the Challan Correction Mechanism. After seven days, only the jurisdictional assessing officer can correct it — a longer process.
Wrong minor head
Same as AY — bank can correct within seven days, AO afterward. The correction is critical because the credit otherwise sits in the wrong bucket and you cannot claim it as advance tax (100) when it actually went in as self-assessment (300).
Wrong PAN
A wrong PAN sends the money to someone else's ledger. This is harder to fix and usually requires both the AO and an indemnity from the other PAN holder. Triple-check the PAN before submitting.
A real example
Vikram, 41, Rs. 26L CTC, Mumbai, has a residual advance tax obligation of Rs. 40,000 for FY 2025-26 after accounting for his employer's TDS. He has freelance income of Rs. 3 lakh and capital gains of Rs. 2 lakh that pushed him into advance tax territory. He wants to pay the second installment by 15 September 2025.
His step-by-step:
- Log in to incometax.gov.in with PAN.
- Navigate to e-File then e-Pay Tax then New Payment.
- Select Income Tax (Other than Companies) and AY 2026-27.
- Select Minor Head 100 (Advance Tax).
- Enter amount Rs. 40,000 under Tax + auto Rs. 1,600 under Cess at 4 percent — total Rs. 41,600. (Or enter the full Rs. 41,600 under Tax if his system rolls cess into Tax — both work as long as the total matches.)
- Select payment mode (UPI for amounts up to Rs. 1 lakh).
- Confirm OTP from bank.
- Receive CIN and download the counterfoil PDF.
- Verify Form 26AS reflects the payment within five working days.
If by mistake Vikram had selected AY 2025-26, he would call his bank within seven days to fix the AY before the system locked the entry.
What to do this week
- Log in to incometax.gov.in and bookmark the e-Pay Tax page for quick access.
- Match your situation to the right minor head — 100 for advance tax, 300 for self-assessment, 400 for demand.
- Confirm your assessment year for FY 2025-26 is AY 2026-27.
- Pay the next installment using net banking or UPI and save the CIN counterfoil.
- Run the 6-step assessment at https://myfinancial.in to see your old-vs-new regime delta, unused deductions, and insurance gap in under 10 minutes.
FAQ
Can I edit a Challan 280 once submitted?
You cannot edit the challan itself after the BSR code is stamped. You can request corrections to PAN, AY, minor head, and amount through the bank within seven days of payment, or through the AO after that.
Does cess get computed automatically?
The e-Pay Tax portal usually shows cess as a separate field. Enter Tax in the Tax line and Cess at 4 percent of Tax in the Cess line. If your portal version rolls them together, enter the combined figure under Tax — the credit still flows correctly.
What is the BSR code and where do I find it?
BSR (Basic Statistical Return) code is a 7-digit code for the receiving bank branch. It appears in the challan counterfoil immediately after payment. You need it (along with the CIN) when filing ITR and when requesting any correction.
Can I pay Challan 280 in cash at a branch?
Cash payment at branches has been phased out for income tax in most authorised banks for amounts above Rs. 10,000. Below that limit, some branches still accept cash. Net banking, UPI, and debit cards are now the standard.
What if my bank's net banking is down?
You can switch to UPI from any UPI-enabled app on the same e-Pay Tax page. Alternatively, NEFT/RTGS through any bank works — just enter the IFSC of the income tax department's collection account shown on the portal. Save the UTR number from the bank confirmation.
Where do I claim the Challan 280 credit in my ITR?
In the ITR utility, under Taxes Paid, there is a Self-Assessment Tax section and an Advance Tax section. Enter the BSR code, CIN, date, and amount in the row matching the minor head you used. The credit reduces your final tax payable on the same screen.
Can a CA file Challan 280 on my behalf?
A CA or tax practitioner can log into your account if you give them limited access through the e-Filing Authorised Representative feature, or they can use a separate gateway as a tax professional. The payment still credits to your PAN.
Sources
- Income Tax Department, Challan 280 specification: https://incometax.gov.in
- e-Pay Tax facility on the income tax e-filing portal: https://www.incometax.gov.in
- OLTAS Challan Correction Mechanism: https://incometax.gov.in
- Form 26AS guide: https://incometax.gov.in
- Finance Ministry tax payment circulars: https://finmin.nic.in
This is general information, not personalised advice. For your situation, consult a Certified Financial Planner.