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How to pay Income Tax Challan No.280/ITNS 280 Offline

In this edition of the Income Return Series, we are going to discuss how to pay Income Tax in Offline mode i.e. Challan No. 280/ ITNS 280.

Challan No.280/ITNS 280

Challan No. 280/ITNS 280 can be fill by the Companies or other than companies. In the case of Companies taxpayers need to select tax applicable code as “0020 – Income Tax on companies” (Corporate Tax) and in the case of (Other than companies) taxpayers need to select code “0021 – Income Tax”.

Filing of ITR under the seventh proviso to section 139(1)

Assessee needs to be very careful in filing the Assessment Year. Be sure while filing the Income Tax challan. If you have written a wrong Assessment Year than you will not get the credit of such tax paid in the relevant year, rather it will be credited to the assessment year which you might have wrongfully mentioned in your Income Tax Challan.

Income Tax challan no 280 in offline mode

Particulars to be mentioned in the Income Tax Challan No.280/ITNS 280.

(a) Permanent Account Number

Correct quoting of PAN is mandatory. In case of false quoting a Penalty under section 272B of the Income Tax Act can be levied on the Assessee of Rs.10,000/-.

(b) Full Name (As mentioned in the PAN)

(c) Complete Address with City, state, Pincode and Telephone number.

(d) Challan No.280/ITNS 280 is available for the following payment under the Income Tax

  • Advance Tax (Code 100)
  • Self Assessment Tax (Code 300)
  • Tax on Regular Assessment (Code 400)
  • Surtax (Code 102)
  • Tax on Distributed Profit of Domestic Companies (Code 106)
  • (Code 107) Tax on Distributed Income to Unit Holder

The taxpayer has to select the applicable Type of payment and Tick the appropriate payment type.

The taxpayer is required to use a separate Challan No.280/ITNS 280 for each type of Tax Payment.

(e) The taxpayer needs to enter the details of Payment to made in the form of Income Tax, Surcharge, Education Cess, Interest, Penalty, or Others.

After putting the value in the respective payment type, the assessee needs to total the amount of such payment which the assessee is required to write in the Figures as well as in the words.

(f) Payment through: The taxpayer needs to select the desired option for the payment of the Income Tax challan.

  • Payment in Cash: Assessee can select the cash option for making the payment of Income Tax.
  • Debit to Account: Bank’s give taxpayer an option to make payment of Income Tax through debiting the account of the assessee through debit voucher.
  • Cheque: Assessee can select the cheque mode also for making the payment of Income Tax Challan.

In case of Cheque, additional information is to provided such as, Cheque drawn on (Mentioning the Name of the Bank and its Branch)

Date of making the payment along with the signature of person making the payment.

Assessee is also required to fill the Taxpayers Counterfoil which they will receive it from the respective bank on successful depositing of such challan.

Taxpayers counterfoil contains information:

  • PAN
  • Received from (Name of the person making the payment i.e. the Taxpayers Name)
  • Mode of payment (Cash/ Debit to/ Cheque No.)
  • Amount of Challan (In Figure and in words)
  • In case of Cheque, Name of the Bank and the Branch
  • on account of (Select either Companies or Other than companies) as applicable
  • Type of Payment: Should be the same as selected above in point (d) above.
  • For the Assessment year (Should be the same as mentioned in the beginning of the Challan)

Respective bank will give you the Stamped Taxpayers Counterfoil in which the following details will be reflected and that particulars are need to be filled in the respective Income Tax Return (ITR) Form for the respective Assessment Year.

  • Date of making the Payment
  • BSR Code which is of 7 digit
  • Challan Serial Number contains 5 digit number

How to pay Income tax Challan in Online mode

ITR-3 AY 2020-21 Individual: Computation of Total Income, Surcharge, Interest, and Tax Payable

CA Devesh Thakur




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