ITNS 280N is a challan form for payment of various types of income tax under the Income Tax Act, 2025. It is commonly used for payment of Self Assessment Tax, Advance Tax, Tax on Regular Assessment, Secondary Adjustment Tax, Accretion Tax, Fee for delay in linking PAN with Aadhaar, Late fees under section 429 (Form 113 and Form 114), Appeal Fees, and Compounding Charges.

The major heads covered are Corporation Tax (0020) and Income Tax (Other than Companies) (0021). The minor heads covered are Self Assessment Tax (300), Advance Tax (100), Tax on Regular Assessment (400), Secondary Adjustment Tax (110), Accretion Tax (111), Fee for delay in linking PAN with Aadhaar (500), Late fees under section 429 (Form 113 and Form 114) (500), Appeal Fees (500), and Compounding Charges (500).

Post login, ITNS 280N can be accessed through e File → e Pay Tax → Select applicable Income Tax Act → New Payment → Income Tax/Corporation Tax tile or Demand Payment as Regular Assessment Tax (400) tile. Pre login, it can be accessed from Dashboard → e Pay Tax (Quick Link) → Select applicable Income Tax Act → PAN and Mobile Number input screen → OTP verification → Income Tax/Corporation Tax tile or Demand Payment as Regular Assessment Tax (400) tile.

Under Minor Head 500, payments can be made for Fee for delay in linking PAN with Aadhaar, Late fees under section 429 (Form 113 and Form 114), Appeal Fees, and Compounding Charges.

To deposit Appeal Fees, Late fees under section 429, Fee for delay in linking PAN with Aadhaar, and Compounding Charges, Minor Head “Other Receipts (500)” must be selected under “Type of Payment” and the amount must be entered in the “Others” field on the Tax Break up Details screen.

Payment for linking PAN with Aadhaar can be made by navigating to e File → e Pay Tax → Select applicable Income Tax Act → Income Tax Act, 2025 → New Payment → Income Tax tile → Type of Payment (Minor Head) → Other Receipts (500) → Sub type of Payment → Fee for delay in linking PAN with Aadhaar.

The 7 digit BSR Code, date of payment, and Challan Serial Number are available under e Pay Tax → Payment History → Actions → View Details and can be accessed after logging in to the e Filing portal.

No. A separate challan must be used for payment under each minor head. For example, separate challans are required for payment of Self Assessment Tax and Advance Tax.

Demand Payment as Regular Assessment Tax (400) can be made through PAN login either with or without a Demand Reference Number (DRN). Payments without DRN can be made both pre login and post login by navigating to e File → e Pay Tax → Income Tax Act → New Payment → Demand Payment as Regular Assessment Tax (400). Payments with DRN require login using PAN, after which the same navigation path is to be followed and payment completed using the DRN.

Yes. When paying with DRN, selecting the DRN option automatically fetches all DRN related details and redirects the user directly to the payment page; this option is available only after PAN login. When paying without DRN, the user must click the hyperlink displayed on the screen and follow the navigation path (Login → Demand Tile → Link to proceed), and this option is available in both pre login and post login modes.

A demand payment using DRN can be made by selecting the DRN radio button available on the payment screen for applicable years, after which the system automatically fetches the DRN details and redirects the user to the payment page to complete the transaction.

If a DRN is not available, a demand payment can still be made by clicking the hyperlink displayed on the payment screen and following the path Login → Demand Tile → Link, which redirects the user to the appropriate page to proceed with and complete the payment.

ITNS 282N is a challan form used for payment of various types of Direct Taxes, including Securities Transaction Tax, Commodities Transaction Tax, e-DRS Scheme u/s 379 and Other Tax.

Major Head:
- Securities Transaction Tax (0034)
- e-DRS Scheme u/s 379 (0075)
- Other Tax (0028)

Minor Head:
- Self-assessment Tax (300)
- Advance Tax (100)
- Tax on Regular Assessment (400)
- Miscellaneous Receipts (800)
- Commodities Transaction Tax (800)
 

Post Login:
e-File → e-Pay Tax → Select applicable Income Tax Act → New Payment → STT / CTT / e-DRS u/s 379 / Other Tax tile

Pre Login:
Dashboard → e-Pay Tax (Quick Link) → Select applicable Income Tax Act → PAN and Mobile Number → OTP Verification → STT / CTT / e-DRS u/s 379 / Other Tax tile

For payment of Securities Transaction Tax, select Major Head – Securities Transaction Tax (0034) and Minor Head – Self Assessment Tax (300) under Type of Payment.

For payment of Commodities Transaction Tax, select Major Head – Securities Transaction Tax (0034) and Minor Head – Commodities Transaction Tax (800) under Type of Payment.

For payment of e-DRS fees, select Major Head – e-DRS Scheme u/s 379 (0075) and Minor Head – Miscellaneous Receipts (800) under Type of Payment.

ITNS 288N is challan form used to make payment of Self-Assessment tax and assessment demand for block Assessment under the Income Tax Act, 2025.

Major head:
-Corporation Tax (0020)
-Income Tax (Other than Companies) (0021)
Minor head :
-Self-Assessment tax for block Assessment (311)
-Demand payment as tax on search assessment for block period (411)
 

If user wants to make Tax payment in respect of Block period applicable to the Searches initiated w.e.f. 01/04/2026, then Income Tax Act, 2025 will be applicable otherwise please select Income Tax Act, 1961. The initial Tax Year shall be 2020 for searches initiated during FY 2026-27.

Post Login :
e-file-->E-Pay Tax-->Select applicable Income Tax Act-->New payment-->Self-Assessment tax for block Assessment (311) and Demand payment as tax on search assessment for block period (411) tile
Pre Login :
Dashboard-->e-Pay Tax Quick Link-->Select applicable Income Tax Act-->PAN and Mobile number input screen-->OTP verification-->Self-Assessment tax for block Assessment (311) tile
 

The payment made using ITNS 288N applies to the entire block period involved, and not to the initial tax year only as entered in the challan.

The ‘Initial Tax Year of the Block Period,’ to be entered at the top of the challan, shall correspond to the initial Tax Year comprising the relevant block period.  For example,
If the date of initiation of a search is 20/04/2026 and date of execution of last of the authorizations of such search is 15/05/2026, the block period shall be from 01/04/2020 to 15/05/2026, and the “Initial Tax Year of Block period” to be filled at the top right corner in the challan shall be 2020.
 

If appeal fees is being deposited, enter such amount as  ‘Others’ under the ‘Details of Payments’

 No, single challan cannot be used for multiple type of payments. You are required to create separate challans for each type of payment:
a) Use single challan for:
Tax, Surcharge and Cess
b) Use separate challan for each:
Interest
Penalty
Others (Appeal fee, etc.)
 

A demand raised under a Block Assessment can be paid through login to e‑Filing portal and navigating to e‑File → e‑Pay Tax → Select applicable Income Tax Act → New Payment → Demand Payment as “Tax on Search Assessment for Block Period (411)”. For such payments, a DRN (Demand Reference Number) is mandatory. When paying with a DRN, simply select the “DRN” option on the payment screen for the relevant year. Once selected, the system automatically retrieves the associated demand details and redirects you to the payment page, where you can complete the payment.

A 'specified person' is the person with respect to whom search is conducted u/s 247 or whose books of account or other documents or any assests were requisitioned u/s 248. Whereas 'Other person' refers to a person other than searched person (specified person), whose documents, books of accounts, or assets are found during the search conducted on the specified person or requisitioned u/s 248 in the case of specified person.

For 'Other person' where the undisclosed income pertains only to the period––
(A)(i) commencing from the tax year (referred to as the specified year) immediately preceding the year of initiation of search or requisition; and  
(ii) ending on the date of initiation of search or making of requisition, then irrespective of the provisions of section 301(a), the block period in respect of such other person shall comprise of the specified year and the period starting from the 1st April of the tax year in which search was initiated or requisition was made and ending on the date of the execution of the last of the authorisations for such search or such requisition; 
(B) where the undisclosed income of the other person pertains to a single tax year out of the five tax years preceding the specified year, then irrespective of the provisions of section 301(a), the block period in respect of such other person shall comprise of only that single tax year.
(C) In cases not covered above, the initial tax year of the block period shall be the same as in the case of Searched person (Specified person).