New

Published on:

March 23, 2026

Swipe Admin

Blog |

Understanding the Different Types of ITNS Challans

Introduction

Income tax payments in India are made through a system of challans. A challan is an official form used to deposit money with the government. For direct taxes, the Income Tax Department has assigned specific ITNS challan numbers. Each number tells the kind of tax being paid. These challans are used for both physical bank payments & online payments. This article explains the main types of ITNS challans. You will learn different types of ITNS challans & why each challan exists and what it is used for.

What is an ITNS Challan?

An ITNS challan is a tax payment form. The term “ITNS” stands for Income Tax & Other Non-Tax Receipts-Specifications. This system helps the government track payments made by taxpayers. Each challan number matches a particular tax category. It ensures that money is credited correctly to the tax department.

Now we look at different types.

ITNS 280 – Income Tax and Corporate Tax

This is one of the most common challans. It is used for paying income tax and corporate tax. Individuals, companies, firms and other taxpayers use this challan when paying direct tax.

Purpose of ITNS 280

ITNS 280 is used for:

Advance tax – tax paid before the end of the financial year.

Self-assessment tax – tax paid after calculating the total tax due.

Regular assessment tax – tax paid after assessment by the income tax office.

Corporate tax – tax on company profits.

This challan requires details like PAN number, assessment year and tax amount. It acts as proof that the tax has been paid.

ITNS 281 – TDS and TCS Payments

ITNS 281 is used when tax is collected at its source. This means that tax is deducted or collected before the money is paid to the receiver.

Where It Is Used

This challan is used for:

TDS (Tax Deducted at Source) – when a payer deducts tax before paying income to someone.

TCS (Tax Collected at Source) – when a seller collects tax from a buyer.

For example, employers deduct TDS from the salary before paying it to an employee. Similarly, some sellers collect a small percentage as TCS on specific goods. The deducted or collected amount is paid to the tax department using ITNS 281. This challan needs TAN (Tax Deduction and Collection Account Number) and tax details. It ensures that taxes deducted from others are remitted properly.

ITNS 282 – Other Direct Taxes

ITNS 282 is used for various other direct taxes that are not covered by ITNS 280 or 281.

Purpose of ITNS 282

This challan covers:

Securities Transaction Tax (STT)
Wealth Tax
Gift Tax
Expenditure Tax
Hotel receipt tax
Estate duty tax

These taxes apply to specific situations. For example, STT is paid when buying or selling stocks. Wealth tax was paid on net wealth, before it was abolished. Gift tax applies to expensive gifts received beyond a limit. This challan ensures that these special taxes are tracked separately.

ITNS 283 – Fringe Benefits and Banking Cash Tax

This challan was used for special taxes tied to business benefits.

Purpose of ITNS 283

ITNS 283 covered:

Fringe Benefit Tax (FBT)
Banking Cash Transaction Tax (BCTT)

FBT applied to benefits given to employees by employers. It was abolished in 2009 but some older liabilities may still be payable. BCTT was a tax on large cash transactions by banks at certain times. Today, this challan is less common. It is due to changes in tax laws. But it is still part of the system for historical cases.

ITNS 284 – Undisclosed Foreign Income and Assets

This challan is used for a special case. It applies when a taxpayer discloses undisclosed foreign income or assets.

Purpose of ITNS 284

If a person had undisclosed foreign income or assets then they could declare and pay tax under a law. This law required a special challan to deposit the taxes due. ITNS 284 was created for that purpose. This is not used for regular income tax. It only applies when someone voluntarily declares foreign income under the law.

ITNS 285 – Equalisation Levy

The equalisation levy is a tax on digital transactions. It applies mostly to payments made to non-resident digital service providers.

Purpose of ITNS 285

This levy was introduced to tax digital services where the provider is not in India. ITNS 285 is used to deposit this levy. It ensures that companies pay the correct tax on certain digital earnings in India. This is a specialised tax and not part of regular income tax payments.

ITNS 286 – Income Declaration Scheme

This challan was introduced for a one-time tax compliance scheme.

About the Scheme

The government allowed taxpayers to declare undisclosed income. In return, they could pay a set amount of tax, penalty and surcharge. ITNS 286 was the challan for this purpose only. This scheme is no longer active. But the challan type remains in the records.

ITNS 287 – Pradhan Mantri Garib Kalyan Yojana

This is another special challan. It was used under the Pradhan Mantri Garib Kalyan Yojana (PMGKY).

Purpose of ITNS 287

This scheme required taxpayers with undisclosed income to pay taxes and a welfare contribution. ITNS 287 was used to deposit those payments. Like ITNS 286, it is not part of routine tax payments now.

Other Forms (e.g., 26QB, 26QC)

In addition to ITNS challans, there are Form-based payments for specific TDS obligations. Examples include:

Form 26QB – for TDS on sale of property.
Form 26QC – for TDS on rent.

These are not “ITNS” numbers but are used in tax e-payments.

Also Read: The Ultimate Guide to GST Challans: Types, Generation, and Online Payment Process

How Tax Is Paid Using Challans

Today almost all tax payments are done online through the Income Tax Department's e-Pay Tax portal. Taxpayers use the correct challan number & pay using net banking or payment gateways. Once the payment is made then the portal shows a Challan Identification Number (CIN). This number proves that the payment was received. Taxpayers use the CIN when filing their income tax return.

Also Read: Why Using the Wrong Document Can Cost Your Business: Challan vs. Invoice

Conclusion

ITNS challans make tax payments clear and traceable. Different challans exist for different kinds of tax payments. The common ones are ITNS 280 for income tax, ITNS 281 for TDS and TCS, and ITNS 282 for other direct taxes. There are also special challans like ITNS 284, 285, 286 and 287. Each challan number helps the tax department classify the payment correctly. Understanding these helps you pay the correct tax in the right way. Always use the correct challan when making a tax payment.

Also Read: Delivery Challan Under GST: A Complete Guide

FAQs

Q1. What is an ITNS challan?

An ITNS challan is a form used to pay direct taxes to the Income Tax Department. Each challan number shows the type of tax being paid. It helps the government record tax payments correctly.

Q2. Which ITNS challan is used to pay income tax?

ITNS 280 is used to pay income tax and corporate tax. It is used for advance tax, self-assessment tax and regular assessment tax. Individuals, firms & companies use this challan.

Q3. Which challan is used for TDS and TCS payments?

ITNS 281 is used for TDS & TCS payments. It is used when tax is deducted or collected at source. The deductor or collector deposits the tax using this challan.

Q4. Can I use the wrong ITNS challan by mistake?

No. You should not use the wrong challan. Using the wrong challan can cause errors in tax records. Always select the correct ITNS challan before making payment.

Featured Posts

No items found.

Featured Posts

Looking for a billing software?

Quick Links

Learn More

Testimonials