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Updated on : 6 May, 2018

Pay Income Tax and Other Direct Taxes Online

There are two modes of payment of direct taxes (i) physical mode i.e. payment by furnishing the hard copy of the challan at the designated bank; and (ii) e-payment mode i.e. making payment by using the electronic mode.

Mandatory or compulsory e-payment

It is compulsory for the following taxpayers to pay tax using the e-payment mode only (i.e., using internet banking facility). In other words, following persons cannot use the physical mode of payment of tax and have to pay the tax electronically using the e-payment facility:

Optional e-payment

A person not covered in the mandatory category can voluntarily pay his tax by using the e-payment mode. E-payment is time saving, simple, safe and this facility can be used at any time from anywhere.

Requirements for making e-payment

For making e-payment of taxes one should have only two things, an internet connection and a net banking enabled account in an authorised bank. If the taxpayer does not have a net banking enabled account, then he can make e-payment using a net banking enabled account of any other person but the tax should be paid in his name.

Taxes which can be paid electronically

Following direct taxes can be paid using the e-payment mode :

  1. Income-tax
  2. Corporate tax (i.e., income-tax paid by a company)
  3. Tax deducted at source (TDS)
  4. Tax collected at source (TCS)
  5. Securities Transaction Tax (STT)
  6. Wealth-tax and other direct taxes like gift tax, expenditure tax, etc

Challan to be used

Challan No.Nature of tax payment
ITNS 280 For making payment of income-tax and Corporate tax (i.e. income-tax by companies)
ITNS 281 For making payment of TDS/TCS by corporate and non-corporate deductors/collectors
ITNS 282 For making payment of Securities Transaction Tax, Wealth Tax and other direct taxes.
ITNS 284For making payment of income-tax and corporate tax (i.e. income-tax by companies) in case of undisclosed foreign Income and Assets.
Form No. 26QB For making payment of tax deducted at source in case of immovable property.

e-Payment procedure

Given below is the overview of the procedure to be followed while making e-payment of direct taxes:

Contact details for any assistance

While making e-payment, if the taxpayer faces any problem at the NSDL website, he should contact the TIN call center. While making e-payment, if the taxpayer faces any problem at the payment gateway of his bank, he should contact his bank. For more details on procedure of e-payment, visit www.tin-nsdl.com