Complete Guide to Paying Income Tax & TDS (FY 2025–26 / AY 2026–27)

With Login | Without Login | All Modes | TDS Sections | Avoid Defaults

🔹 A. Without Login – PAN or TAN-Based (Quick Payment)

Who can use:

• Individuals for Advance Tax / Self-Assessment Tax

• Deductors using TAN for TDS payments

✅ Steps:

1. Go to 👉 https://www.incometax.gov.in/iec/foportal

2. Click ‘e-Pay Tax’ under Quick Links

3. Enter PAN (for income tax) or TAN (for TDS)

4. Authenticate via OTP

5. Choose the correct Challan Form:

   • ITNS 280 → Income Tax (PAN-based)

   • ITNS 281 → TDS/TCS (TAN-based)

6. Select tax type:

   • Code 100 – Advance Tax

   • Code 300 – Self-Assessment Tax

   • Code 200 – TDS Payment

7. Choose correct Assessment Year (e.g., FY 2025–26 → AY 2026–27)

8. Enter amount → Select payment mode → Pay → Download Challan

B. With Login – Full Access via Income Tax Portal

Who can use:

• Registered users, businesses, regular filers, companies

✅ Steps:

1. Visit 👉 https://www.incometax.gov.in

2. Login using PAN

3. Go to: e-File > e-Pay Tax > New Payment

4. Choose:

   • Advance Tax

   • Self-Assessment Tax

   • Demand Payment

   • TDS on salary/professional/contract (if TAN added)

5. Select correct AY and category

6. Enter amount (Tax + Interest + Penalty if any)

7. Choose payment mode and complete payment

8. Download Challan Receipt PDF

Accepted Payment Modes (All Platforms)

Mode	Available?	Notes
🏦 Net Banking	✅ Yes	All major banks supported
💳 Debit Card	✅ Yes	Visa, RuPay, MasterCard
💸 UPI	✅ Yes	UPI Apps like Google Pay, Paytm, BHIM
🏧 NEFT/RTGS	✅ Yes	Via generated challan
🏦 Pay at Branch	✅ Yes	Use printed challan (cash/cheque)
💳 Credit Card	✅ Yes	Through SBIePay; convenience fee applies

Most Common TDS Sections (FY 2025–26 | AY 2026–27)

Use Challan No. ITNS 281 with Code 200 (TDS Payment by Deductor)

Section	Nature of Payment	Deductor Type	Deductee Type	Due Date to Pay
192	Salary	Employer (Business)	Employee	7th of next month
194C	Contractor/Works Payment	Business/Individual	Resident Contractor	7th of next month
194I	Rent (Land, Building, Furniture)	Business or Individual (Audit Case)	Resident	7th of next month
194J	Professional/Technical Fees	Business/Individual	Resident Professional	7th of next month
194A	Interest (not on securities)	Firms, Banks	Resident Individual	7th of next month

🔔 Monthly TDS Due Date: On or before the 7th of the following month

For March deductions: 30th April

🗓️ Financial Year vs. Assessment Year Mapping

Transaction Period	Financial Year	Assessment Year
April 2024 – March 2025	2024–25	2025–26
April 2025 – March 2026	2025–26	2026–27

⚠️ Avoid Common Defaults

Error	Consequence	Prevention Tip
Incorrect PAN/TAN	Payment not reflected in AIS/26AS	Double-check credentials
Wrong AY selection	Demand raised later	Use FY → AY chart above
Missed TDS due date	Interest u/s 201 (1.5% per month)	Pay TDS by 7th of next month
Advance Tax missed	Interest u/s 234B/234C	Pay quarterly installments
Wrong Challan (280 vs 281)	Credit not matched by system	Use 280 for Income Tax, 281 for TDS