1. What is ITNS 288N?
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.
2. Which Major and Minor heads are covered by ITNS 288N?
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)
3. Which Income Tax Act will be applicable for searches initiated w.e.f. 01/04/2026 ?
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.
4. Where can I access ITNS 288N for making Income Tax payments?
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
5. Does the payment made using ITNS 288N apply only to the Initial tax year, or is it meant for the entire block period?
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.
6. what will be the initial tax year for the block period in case of searched person (specified person) ?
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.
7. For depositing Appeal fees, Which component should be used?
If appeal fees is being deposited, enter such amount as ‘Others’ under the ‘Details of Payments’
8. Can a Single challan be used for multiple type 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.)
9. How can I make payment of demand related to Block assessment ?
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.
10. What is the meaning of ‘specified person’ and ‘other person’ with respect to block assessments?
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.
11. What would be the appropriate Initial tax year for making payments in respect of 'Other person' for block assessment?
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).
