CA Vijay R Singh, FCA
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
Short answerPay advance tax on the income-tax portal under e-Pay Tax (challan ITNS-280): log in, choose Advance Tax (100) for the right assessment year, enter the amount, and pay by net banking, card or UPI. Keep the challan receipt — the payment reflects in your 26AS / AIS and is credited in your return.
The steps
- Go to the income-tax portal and open e-Pay Tax.
- Enter your PAN and verify via OTP.
- Select ‘Income Tax’, the correct Assessment Year, and type of payment ‘Advance Tax (100)’.
- Enter the tax amount and pay by net banking, debit card, UPI or at a bank.
Get the assessment year right
The most common mistake is choosing the wrong assessment year — advance tax for income earned in FY 2025-26 is paid under AY 2026-27. Picking the wrong year sends the credit to the wrong place and creates a mismatch. Double-check AY and the ‘Advance Tax’ code before paying.
Keep proof — an example
Example: in September you compute your advance-tax instalment as ₹45,000, pay it via UPI under AY 2026-27, and save the challan (with its BSR code and serial number). It appears in your 26AS within a few days and is credited when you file. The challan is your evidence if a mismatch ever arises. Our team can compute and pay on your behalf.