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To deposit Advance Tax, Self Assessment tax and Regular Assessment Tax an individual has to use challan ITNS-280. It can be paid both through internet (online or e-payment) and at designated branches of banks empanelled with the Income Tax Department (offline). Our article Challan 280: Payment of Income Tax discusses the basics of Payment of Income Tax. In this article we explain for an individual how to pay income tax through Challan 280 offline,physically through designated bank branches with pictures.

Details of Challan 280

Form for physical payment of Challan 280 can be downloaded from TIN NSDL webpage (pdf format). TIN NSDL webpage of Bank centres  help to finding the bank with address by entering your state and location.

Challan 280: banks for physical or offline payment

Challan 280 has following parts:

Assessment Year, Kind of Tax : 0020: Income Tax on Companies (Corporation Tax) and 0021: Income Tax (Other than companies)

Please select Assessment Year properly. For  Self Assessment tax before filing ITR for Income earned between 1 Apr 2015 to 31 Mar 2016, Assessment Year(AY) is 2016-17.

Challan 280

For individual Select 0021 : INCOME-TAX (OTHER THAN COMPANIES)

Personal Information : Permanent Account Number (PAN), Name, Address with Pin

Challan 280 Personal information

Types of Payments:

Challan 280 : Type of payment

Type of payment depends on  why you are paying income tax.

  • 100 for Advance Tax
  • 300  for SELF ASSESSMENT TAX,
  • 400 for Tax on Regular Assessment for making any payment only when demand has been raised by Income Tax Department.

Details of Payments : Income TaxEducation Cess, Interest, Penalty

Challan 280 details of payment

 

You need to break up the tax payable into its components, i.e. “Income Tax” and “Education Cess” etc. There is no Surcharge for FY 2012-13 and education cess is 3%.

    • For Advance Tax: Filling only amount is fine but it would be best if you fill in the education cess too. So if you are paying Rs 10,000 as tax , pay 300 (3% of 10,000) as education cess too.
    • For Self Assessment Tax:   One needs to  pay education cess and also penalties calculated under Sections 234A/B/C and entered separately in “Interest” field. For example: So if total tax payable  Rs. 10,000, the Income Tax component is (10,000 / 1.03) i.e. Rs. 9,709, and Education Cess is Rs. 291 (3% of Rs. 9709).

Write down the name of the bank and income tax on cheque for example if you want to deposit it into Punjab National Bank then cheque will be in favour of PNB A/C INCOME TAX (Ref: CaClubIndia Whose name i should draw cheque for paying income tax)

Taxpayer’s counterfoil

Challan 280 bank counter foil

Bank acknowledgement

Challan bank details

The collecting bank will capture the entire data of the Challan and transmit it electronically to the Income-tax Department. The bank will send the paper copy of the challans alongwith printed scrolls to the Zonal Accounts Officers. The information received from banks will be used by the Department to give credit for the tax paid based on CIN.

Uploading of Data to Government : On receipt of the amount, receiving bank will upload the details in the Challan to Government via NSDL through its OLTAS (Online Tax Accounting System) return within 3 working days.You can verify challan using CIN in bank acknowledgement Form online through your Form 26AS or through Challan Status Enquiry on  TIN webpage. Our article , Challan 280: Payment of Income Tax, discusses verification, correction process in detail.

Banks upload challan details to TIN in 3 working days basis after the realization of the tax payment. On the day after the bank uploads the details of self assessment/advance tax to TIN, it will be automatically posted into your Form 26AS. 

If you have not downloaded the Challan Receipt you can regenerate it using the internet Banking facility . Our article Reprint Challan 280 or Regenerate Challan 280 discusses how to regenerate Challan 280 using SBI, HDFC Bank and ICICI Bank.

Related Articles:

Have you paid income tax using Challan 280 offline? When do you pay it? How has the experience been? Did you get  challan 280 corrected anytime? How was the process?

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