1. What is ITNS 281N?
ITNS 281N is a TDS challan form used for the payment of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) under the Income Tax Act, 2025.
2. Which Major and Minor Heads are covered by ITNS 281N?
Major Heads:
• Corporation Tax (0020)
• Income Tax (Other than Companies) (0021)
Minor Heads:
• TDS/TCS Payable by Taxpayer (200)
• TDS/TCS Regular Assessment (400)
• Other Receipts (500)
• Payment against PAN Based TDS Demand (800)
3. Which Act is applicable while making payment using ITNS 281N?
Form ITNS 281N can be used for tax payments from Tax Year 2026 27 onwards under the Income Tax Act, 2025. For making payments under the Income Tax Act, 1961, taxpayers should use ITNS 281.
4. Where can ITNS 281N be accessed for making Income Tax payments?
Post login (TAN):
Log in → e File → e Pay Tax → Select applicable Income Tax Act → New Payment
Pre login:
Dashboard → e Pay Tax (Quick Link) → Select applicable Income Tax Act → Enter TAN and Mobile Number → OTP verification → Select Pay TDS/TCS, Pay Fee [Other Receipts (500)], or Miscellaneous Receipts tile.
5. Can payment for multiple section codes be made through ITNS 281N?
Yes. In case of Minor Head 200, a single challan can be used for making payments using multiple section codes, with a maximum limit of 20 section codes per challan. If more than 20 section codes are required, an additional challan must be used. Section codes are populated in the drop down based on the residential status of the deductee(s).
6. For depositing payment under Minor Head 500, which field should be used in Tax Break up Details?
In case of Minor Head 500, separate challans must be generated for Appeal Fee and Compounding Charges. The amount should be entered in the “Others” column on the Tax Break up Details screen.
7. Can a single challan be used for Resident and Non Resident deductees?
No. Separate challans must be used for Resident and Non Resident deductees.
8. How can payment be made for Demand Payment as Regular Assessment Tax (400) through TAN login?
Demand payment under Regular Assessment Tax (400) can be made through TAN login by navigating to e File → e Pay Tax → Select applicable Income Tax Act → New Payment → Pay Outstanding Demand. The Demand Reference Number (DRN) field is optional for payment of TDS outstanding demand.
9. How can payment be made for Demand Payment for Challan cum Statement of Deduction (Form 141) under section 393(1)?
Demand payment for Challan cum Statement (Form 141) can be made through PAN login by navigating to e File → e Pay Tax → Select Income Tax Act, 2025 → New Payment → Form 141 (Demand Payment for Challan cum Statement of deduction of tax under section 393(1)).
Upon clicking Proceed against the Form 141 tile, the user must provide the following details:
• Nature of transaction in respect of the demand raised
• Tax Year
• Acknowledgement Number
• Demand Reference Number (if available)
If the acknowledgement number is not available (for example, where the demand is raised through another mode), the user may enter “ACKNOTAVBL”. After entering all details and clicking Continue, the user will be redirected to the Add Tax Break up Details screen.
10. Can a single challan be used for ‘Company’ deductees and ‘Other than Company’ deductees?
No. Separate challans must be used for ‘Company’ deductees and ‘Other than Company’ deductees.
