Taxation

Challan 280-How to Pay Advance Tax Online or Offline? Due Dates

Challan 280-How to Pay Advance Tax Online or Offline? Due Dates

The procedure to deposit advance tax is similar to income tax. Advance tax is itself an income tax. We call it advance tax as we deposit in in advance before the due date of income tax. So the procedure is the same as income tax. After calculating advance tax, you can deposit advance tax offline or online. 

Also, Read-What is Advance Tax and Who is Liable to Pay Advance Tax?

Online Procedure to Deposit Advance Tax

All assessees may deposit advance tax electronically. There are no restrictions for any person for depositing online advance tax. But for some assessees, an online deposit of advance tax is mandatory like companies, assesses whose accounts audited u/s 44AB.

The Income Tax Department of India has made the process of making the Advance Tax payments online easy. They have set up the online facility, and anyone who wishes to make the advance tax payment can simply visit the official website ‘www.tin-nsdl.com’ and follow the listed below steps.

  • On the IT Department’s website, select the e-payment facility.(Link)
  • To pay the advance tax, select the correct form, choose CHALLAN NO./ITNS 280.
  • Choose the correct code for advance tax; the applicable code number is 100.
  • Fill out your details, such as PAN, name, number, address, email address, etc.
  • The net banking page or debit card payment gateway will be visible once you click on Proceed.
  • Pay the amount shown.
  • After you make the payment, the next screen will give you the receipt called Challan 280. Save a copy and use it while filing ITR.

Official link to deposit online income tax or advance tax

You can deposit advance tax online by credit card, debit card, or internet banking.

You can deposit advance tax through your account or use another bank account. But you have to fill challan no. 280 online clearly by stating your name, address, PAN and other details correctly.

Offline Procedure to Deposit Advance Tax

You have to fill up challan No.280 and deposit advance tax instalment along with Challan No.280 in any authorised bank branch.

You should write your name in the full, complete address, permanent account number, assessment year, assessing officer’s ward or circle where the assessee is assessed or assessable and the amount of tax and surcharge, if any, separately and properly.

Date of Payment of Advance Tax

The date of tax payment is important not only for reckoning the price towards the relevant advance tax instalment but also for the purpose of computing interest for delay, if any. If the payment is made by cheque along with the challan into the Government treasury or the bankers authorised to collect Government receipts. If the cheque is not dishonored later, it shall be deemed that payment has been made on the date the cheque was so tendered.

The Following Are the Due Dates for Corporate Taxpayers and Individuals to Pay Advance Tax:

  • Advance TaxInstallmentDue Dates
    15% of Advance Tax1st Installment15th June
    45% of Advance Tax2nd Installment15th September
    75% of Advance Tax3rd Installment15th December
    100% of Advance Tax4th Installment15th March
    The taxpayers who have opted for presumptive taxation scheme under section 44AD & 44ADA Business income can pay 100% of advance tax on or before 15th March. 

Important Notes

  • Business/professional assessees declaring income under the estimated income scheme u/s 44AD or 44ADA shall be required to deposit the whole of advance tax by 15th March of the financial year.
  • Any amount deposited by 31st March is treated as advance tax for that financial year.
  • If the last day for payment of any instalment of advance tax is a day on which the receiving bank is closed, the assessee can make the payment on the next immediately following working day, and in such cases, the mandatory interest liable u/s 234B and 234C would not be charged.

Check due dates of advance tax in detail.

So from above, it is clear that timely payment of advance tax is very important for you as it levied interest on late or non-payment of advance tax. So deposit your advance tax save your penal interest. If you would like to clarify your confusion about advance tax payment, please comment below. We will try to solve your queries within 24 hours time.


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Hello, I am C.K. Gupta owner of Taxgst.in, a seasoned finance professional with a Master of Commerce degree and over 20 years of experience in accounting and finance. My extensive career has been dedicated to mastering the intricacies of financial management, tax consultancy, and strategic planning. Throughout my professional journey, I have honed my skills in financial analysis, tax planning, and compliance, ensuring that all practices adhere to the latest financial regulations. My expertise also extends to auditing, where I focus on maintaining accuracy and integrity in financial reporting. I am passionate about using my knowledge to provide insightful and reliable financial advice, helping businesses optimize their financial strategies and achieve their economic goals. At Taxgst.in, I aim to share valuable insights that assist our readers in navigating the complex world of taxes and finance with ease.

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