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Pay Self-Assessment Tax (Challan 280)

Pay Self-Assessment Tax (Challan 280) — specific eligibility, documents, portal steps, verification stages, common mistakes, and practical FAQs.

Last verified
18 August 2026
Official site
incometax.gov.in
Application Mode
Online & Offline
Issuing Authority
Income Tax Department
Online
Available
Offline
Available

Pay Self-Assessment Tax (Challan 280) is handled through Income Tax Department and, where applicable, the office serving the relevant address, vehicle, employer, tax record, or place of occurrence. The exact form and verification route depend on the record in question.

Start with the official portal linked above, use the specific option named in the steps, and retain the acknowledgement or reference. For a case that falls outside the examples here, verify the route with Income Tax e-Pay Tax service and jurisdictional Assessing Officer.

Eligibility

  • You meet the service conditions published by Income Tax Department.
  • Your identity and supporting records can be verified by the issuing authority.

Required documents

  • PAN

    Required

    Supports the Pay Self-Assessment Tax (Challan 280) application or status check.

    Use the current checklist published by Income Tax Department; carry the original when the office may inspect it.

    PDFJPGOriginal
  • Assessment Year, not Financial Year

    Required

    Supports the Pay Self-Assessment Tax (Challan 280) application or status check.

    Use the current checklist published by Income Tax Department; carry the original when the office may inspect it.

    PDFJPGOriginal
  • Tax computation after TDS and advance-tax credits

    Required

    Supports the Pay Self-Assessment Tax (Challan 280) application or status check.

    Use the current checklist published by Income Tax Department; carry the original when the office may inspect it.

    PDFJPGOriginal
  • Bank or UPI access for the e-Pay Tax flow

    Required

    Supports the Pay Self-Assessment Tax (Challan 280) application or status check.

    Use the current checklist published by Income Tax Department; carry the original when the office may inspect it.

    PDFJPGOriginal
  • Challan receipt with BSR code and serial number

    Required

    Supports the Pay Self-Assessment Tax (Challan 280) application or status check.

    Use the current checklist published by Income Tax Department; carry the original when the office may inspect it.

    PDFJPGOriginal

Step-by-step process

  1. 1

    Open e-Pay Tax

    Sign in to incometax.gov.in and open e-Pay Tax.

  2. 2

    Choose the Assessment Year

    Enter PAN, confirm the taxpayer details, choose Income Tax, and select the correct Assessment Year.

  3. 3

    Select Self Assessment Tax

    Choose Self Assessment Tax under the payment type, enter the liability after considering TDS and advance-tax credits, and select the permitted payment method.

  4. 4

    Complete payment

    Complete the bank, card, or UPI authentication shown by the portal.

  5. 5

    Save the challan

    Download the challan receipt and retain the BSR code and challan serial number for the ITR and Form 26AS records.

Official website

Always confirm critical details here

incometax.gov.in

Open incometax.gov.in

Who issues this?

Issuing Office
Income Tax e-Pay Tax service and jurisdictional Assessing Officer

What happens after applying

  1. 1

    Application or status request submitted

    The Income Tax Department portal or office records the request and provides a reference where applicable.

  2. 2

    Record and document checks

    Income Tax Department compares the submitted information with its records and supporting evidence.

  3. 3

    Verification or clarification

    The applicant or employer may need to answer a query, attend an office, or provide an additional record.

  4. 4

    Record updated or document issued

    The final status, certificate, card, licence, or departmental response is made available through the prescribed channel.

Common mistakes & rejection reasons

  • Selecting the wrong service or jurisdiction

    Why: The department routes records by service, address, employer, vehicle, or event jurisdiction.

    Fix: Confirm the responsible office and exact service name on the department portal before submitting.

  • Entering details that do not match the source record

    Why: A spelling, date, address, or reference-number mismatch can stop an automated match.

    Fix: Copy the value from the original record and review the completed form before authentication.

  • Uploading an incomplete or unreadable file

    Why: Cropped pages, blurred text, unsupported formats, and password-protected PDFs can fail document checks.

    Fix: Upload the complete, legible record in the format shown by the portal and retain the original.

  • Missing a department query

    Why: An unanswered clarification can leave the request unresolved or send it back for correction.

    Fix: Monitor the official account and registered contact channel, then answer through the same route.

  • Using an unofficial link or agent form

    Why: A private page may collect identity information without being connected to the issuing authority.

    Fix: Start at the official URL in this guide and verify the domain before entering credentials.

Special situations

A name or date differs across records

Ask the issuing authority which correction evidence is accepted.

Frequently asked questions

When is self-assessment tax used?

Pay it when the tax calculated in the return remains payable after credit for TDS and advance tax. Compare the liability with Form 26AS or AIS before making the payment.

What is the correct year to choose?

Choose the Assessment Year for the income being reported, not the Financial Year in which it was earned. For an unfamiliar year, verify the mapping on the Income Tax portal.

What payment type should I select?

The e-Pay Tax flow uses Self Assessment Tax under the relevant Income Tax payment category. Read the current labels carefully because the portal's screen names can change.

What details are on the challan receipt?

The receipt includes the payment reference, BSR code, and challan serial number. Keep it with the tax working papers and enter the payment in the return as instructed.

What if the payment does not appear in tax records?

Keep the receipt and check the portal's payment history and tax statement. If the credit remains absent, contact the Income Tax help desk with the challan details.

Can I pay through UPI?

The portal may offer UPI or other supported payment methods. Choose only a method displayed in the authenticated e-Pay Tax flow and save the confirmation.

Can I pay after filing the return?

The payment route depends on the tax balance and filing stage. If the return shows a liability, follow the portal's current payment and response instruction instead of assuming a second challan is needed.

What if I chose the wrong Assessment Year?

Do not use the receipt for a different year. Contact the Income Tax help desk or jurisdictional officer and ask how to correct or claim the misapplied payment.

What is the correct route for pay-self-assessment-tax?

Use the named portal option in the steps, not a similar-looking form. The service is handled by the authority identified in this guide.

Which record controls the application?

Use the primary record named in the documents list and copy its details exactly. If two records conflict, verify the correction route with the issuing authority.

What should I save after submission?

Save the acknowledgement, reference, receipt, and any uploaded-document confirmation. Use the reference on the department's own status page.

Can the office require verification?

Yes. The authority may compare the record, request an appearance, or ask for clarification when the application cannot be verified from the submitted evidence.

What if the service is unavailable online?

Use the authorised office or assisted route identified by the department. Do not upload personal records to an unofficial form while the portal is unavailable.

How do I handle a rejected request?

Read the stated reason, correct the underlying record or document, and use the authority's correction or fresh-application route. Verify unusual cases with the issuing office.

Who controls the final decision?

The issuing authority and its jurisdictional office control acceptance, verification, and issuance. A private agent cannot override a department decision.

Official sources

Disclaimer: This guide is for informational purposes only. Government portals, document requirements, and fees can change without notice. Always verify the latest requirements on the official website before you apply. Last verified on 18 August 2026.