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Published on: Jun 24, 2026

Online Income Tax Payment Challans

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. In this article, we look at the various types of Online Income Tax Payment Challans. The uses applicable to each challan have also been discussed.

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
Challan 280 Income Tax Challan 280

Income Tax Challan 281

This challan should be used for making payment of TDS/TCS by corporate and non-corporate deductors/collectors. In challan 281, Code 200 is used for TDS/TCS payable by taxpayer and Code 400 is for TDS/TCS to be paid on regular assessment.

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Form 26QB

This form should be used for making payment of tax deducted at source from consideration paid for the purchase of immovable property. It can be used by a corporate as well as non-corporate deductor. Details required for Form 26QB shall be the following:

  1. Category of the PAN of the transferee and transferor (will be automatically selected)
  2. Full name of the transferee and transferor
  3. Address of the transferee and transferor
  4. Selection for more than one transferee/buyer
  5. Selection for more than one transferor/seller
  6. Details of the property transferred along with the complete address
  7. Date of agreement/booking, sale consideration and type of payment (i.e., lump sum or on instalment)
  8. Amount paid/credited (to be selected from the drop-down provided)
  9. Amount of TDS and other details like rate of TDS, interest, fees, etc.
  10. Selection of mode of payment (i.e., payment through net banking or e-payment by visiting any of the bank branches).
  11. Date of payment/credit and date of deduction of tax at source.
Form 26QB Form 26QB

Income Tax Challan 282

This challan is used for payment of security transaction tax, hotel receipts tax, estate duty, interest tax, wealth tax, expenditure tax, other direct taxes and gift tax.

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Income Tax Challan 283

This challan is used for payment of banking cash transaction tax and fringe benefits tax.

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Income Tax Challan 286

Income tax challan 286 can be used by those paying

online tax under the Income Declaration Scheme 2016. The Income Declaration Scheme was introduced by the Government of India (GoI) in 2016. The objective of the scheme is to allow taxpayers to declare previously undisclosed income. The scheme allows all domestic taxpayers to pay income tax at an effective rate of 45%. Also, there is a requirement to pay a penalty. "<yoastmark
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Frequently Asked Questions

Common questions about Online Income Tax Payment Challans.

Income Tax Challan 280 should be used for making payment of Income-tax, including Corporate tax. It allows taxpayers to correctly select the type of tax applicable to them, such as income tax for companies (code 0020) or income tax for non-corporate taxpayers (code 0021).
The article provides a list of codes and their corresponding purposes to help you determine the correct code for the type of payment you need to make on Challan 280. For example, code 100 is for payment of advance tax, code 300 is for payment of self-assessment tax, and code 400 is for tax on regular assessment.
Income Tax Challan 281 should be used for making payment of TDS/TCS (Tax Deducted at Source/Tax Collected at Source) by corporate and non-corporate deductors/collectors. Code 200 is used for TDS/TCS payable by taxpayers, and code 400 is for TDS/TCS to be paid on regular assessment.
Form 26QB should be used for making payment of tax deducted at source from consideration paid for the purchase of immovable property. It can be used by both corporate and non-corporate deductors and requires details such as the PAN of the transferee and transferor, property details, and the amount of TDS.
Income Tax Challan 282 is used for payment of security transaction tax, hotel receipts tax, estate duty, interest tax, wealth tax, expenditure tax, other direct taxes, and gift tax.
Income Tax Challan 283 should be used for payment of banking cash transaction tax and fringe benefits tax.
Income Tax Challan 286 can be used by those paying online tax under the Income Declaration Scheme 2016, which allowed taxpayers to declare previously undisclosed income and pay income tax at an effective rate of 45%, along with a penalty.
According to the article, online income tax payment has been mandated for various taxpayers, and more and more assessees are paying taxes online. However, it does not explicitly state if all types of taxes can be paid online. The article focuses on the various challans used for online payment of different types of taxes.
The article provides detailed information on the different types of income tax payment challans (280, 281, 26QB, 282, 283, and 286) and the specific purposes they serve. You can refer to this information to determine which challan is applicable to your particular tax payment scenario.
Yes, it is essential to use the correct challan for online income tax payment. The article emphasizes the importance of selecting the correct type of tax, code, and purpose of payment while completing the challans to ensure accurate and successful tax payment.