1. What is ITNS 280N?
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.
2. Which Major and Minor Heads are covered by ITNS 280N?
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).
3. Where can I access ITNS 280N for making Income Tax payments?
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.
4. What all payments can be made under Minor Head 500?
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.
5. For depositing any payment under Minor Head 500, which field is to be used in Tax Break up Details?
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.
6. How can I make the payment for linking PAN with Aadhaar?
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.
7. I have made the payment successfully. Where can I get the BSR Code or Challan Serial Number from?
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.
8. Whether a single challan (ITNS 280N) can be used for payments under multiple Minor Heads?
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.
9. How can I make payment for Demand Payment as Regular Assessment Tax (400) through PAN login?
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.
10. Is there any difference in the payment flow with DRN and without 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.
11. How can I make a demand payment using DRN on the e Filing portal?
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.
12. I don’t have a DRN. How do I make a demand payment?
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.
