1.  Overview 

This document provides step-by-step guidance to taxpayers on generating Challan ITNS 289 through the e-Filing portal.

The Foreign Assets of Small Taxpayers Disclosure Scheme (FAST-DS), 2026 has been introduced under Chapter IV of the Finance Act, 2026 to provide eligible taxpayers an opportunity to voluntarily disclose certain foreign assets and foreign income and make the prescribed payment under the Scheme.

ITNS 289 is the challan prescribed for making payments under the FAST-DS Scheme. Taxpayers who have submitted a valid declaration under the Scheme and have received an order determining the amount payable are required to use ITNS 289 for payment of the amount due.

The payment under ITNS 289 shall be made under the Income-tax Act, 1961 framework. Assessment Year (AY) 2026-27 will be pre-filled in the challan and shall be applicable for all payments made under the FAST-DS Scheme.

2.  Prerequisites for availing this service

You can create Challan for Tax Payment in Pre-login (before logging in the e-Filing portal) or post-login (after logging in the e-Filing portal) mode.

Important Note: As of now, the tax payment on e-Filing Portal (e-Pay Tax service) through Payment Gateway mode is available through authorized banks only. 

3.  Step-by-Step Guide

3.1  Generate Challan Form (CRN) (Post Login)

3.1.1  Log in to the e-Filing portal with user ID and password.

Note:- For Individual users, if PAN is not linked with the Aadhaar you will see a pop-up message that your PAN is made inoperative as it is not linked with your Aadhaar.

To link the PAN with Aadhaar, click on Link Now button else click Continue.

3.1.2  On the Dashboard, click e-File > e-Pay Tax. On click of e-Pay Tax, User will be navigated to the Act Selection screen where user needs to select Income Tax Act, 1961. On click of the Continue button, User will then be navigated to the e-Pay Tax. 

3.1.3  On the e-Pay Tax page, click the New Payment option to create a new Challan Form (CRN) through only selected Authorized Banks. The tax payment via other than these banks can be made via NEFT/RTGS facility provided by RBI.

3.1.4  On the New Payment page, Click Proceed on Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 [Challan No. ITNS 289] tile. 

On click of Proceed button on Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 [Challan No. ITNS 289] tile, Assessment year and Minor head will appear as auto populated.

Note: Based on the category of PAN, the applicable Minor Head will be auto-populated by the system. Minor Head 115 will be auto-populated for Corporate PANs, whereas Minor Head 116 will be auto-populated for Non-Corporate PANs. The taxpayer will not be allowed to modify the auto-populated Minor Head.

On Click of continue button on ‘Add Tax Applicable Details’ Screen, User will be navigated to ‘Add Tax Break Up Details’ Screen 

Note: As no correction or refund is permitted for payments made through this challan, taxpayers are advised to carefully verify and enter all payment details based on the Form 2 order issued by the Income-tax Authority before proceeding with the payment. Any incorrect payment made under ITNS 289 cannot be corrected or refunded. Additionally, for cases covered under Table Serial No. 2 of Section 133, the amount of fee payable cannot exceed ₹1,00,000.

On Click of continue button on ‘Add Tax Break Up Details’ Screen, User will be navigated to Select payment mode page, where the user can select the appropriate payment method for depositing the tax.

3.1.5  On clicking the “continue” button, the user will be navigated to the Preview and Make Payment page. Here, the user can:
•  Preview all the entered details before proceeding with the payment.
•  If any corrections are needed, the user can click the “Edit” button to go back and update the information.
•  If all details are correct, the user can click the “Pay Now” button, after which they will be redirected to the bank’s payment page to complete the transaction.

Note: After successful payment, you will receive a confirmation e-Mail and an SMS on the e-Mail ID and Mobile number registered with the e-Filing portal. Once the payment is successful, Challan Receipt may be downloaded for future references. The details of payment and Challan Receipt are also available under Payment History Tab on the e-Pay Tax page post-log

3.1.6  After successful payment, a success message will be displayed. You can download the Challan Receipt by clicking on Download button. You will be able to view the details of payment made in the Payment History menu on the e-Pay Tax page. If you want to make a new payment, Click on Make Another Payment button.

3.2    Generate Challan Form (CRN) (Pre Login)

3.2.1  Go to the e-Filing portal www.incometax.gov.in and click e-Pay Tax.

3.2.2  On the e-Pay Tax page, Fill the required details and click Continue.

3.2.3  On the OTP Verification page, enter the 6-digit OTP received on the mobile number entered in Step 2 and click Continue.

3.2.4  After OTP verification, a success message with your PAN and masked name will be displayed. Click Continue to proceed.

3.2.5  On the e-Pay Tax page, click Proceed on Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 [Challan No. ITNS 289] tile.

Further steps will be same Post login screens.