Why Verification is the First Step
The initial verification is a security measure designed to ensure that the tax payment is being initiated by the correct taxpayer. By linking your Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) to a mobile number,
the system confirms your identity via a One-Time Password (OTP). This prevents unauthorized access and ensures that your payment is correctly credited to your account. This step is mandatory and forms the foundation of a secure and traceable transaction, whether you are a registered user logging into the portal or using the service without logging in.
Starting Your Payment Journey
To begin, you need to navigate to the official Income Tax e-Filing portal at incometax.gov.in. On the homepage, under the 'Quick Links' section, you will find the 'e-Pay Tax' option. Clicking this button takes you to the starting point for all direct tax payments, including advance tax, self-assessment tax, and other liabilities. This service can be used without logging into the portal, making it accessible for quick payments.
PAN, Mobile, and the OTP Handshake
On the e-Pay Tax page, you will be prompted to enter your PAN/TAN, which you must enter twice for confirmation, along with your mobile number. After submitting these details, a six-digit OTP will be sent to the mobile number you provided. You must enter this OTP to proceed. Once the OTP is successfully verified, the portal will display a success message showing your PAN/TAN and your name in a masked format, confirming that the system has correctly identified you. You then click 'Continue' to move to the next stage.
Generating a Challan Reference Number (CRN)
After successful verification, the next crucial step is generating a Challan Reference Number (CRN). You will need to select the type of tax you are paying (e.g., Income Tax), the Assessment Year (AY), and the specific type of payment (e.g., Self-Assessment Tax). Once these details are filled and you proceed, the system generates a unique 14-digit CRN. This CRN is mandatory for every payment made through the e-Pay Tax service and acts as a unique identifier for your transaction until the payment is completed. The generated challan with its CRN is valid for a limited period, typically 15 days, within which you must complete the payment.
Choosing Your Payment Method
With a CRN generated, you can select your preferred mode of payment. The portal offers several options to provide flexibility to taxpayers. These include Net Banking through authorized banks, Debit Cards from participating banks, and using a Payment Gateway which supports a wide range of options like UPI, credit cards, and debit cards. For those who prefer to pay offline, there is an option for 'Pay at Bank Counter', where you can take the generated challan to an authorized bank branch and pay using cash, cheque, or demand draft.
Completing the Payment and Downloading the Receipt
After selecting your payment method, you will be redirected to your bank's portal or the payment gateway to complete the transaction. Upon successful payment, you will receive an immediate confirmation via SMS and email to your registered details. A downloadable challan receipt, which serves as proof of payment, will be generated and available in your 'Payment History' if you were logged in. This receipt contains important details and confirms that your tax liability has been settled.
