How to Pay Self-Assessment Tax Online AY 2026-27 ( FY 2025-26)

Step-by-Step Guide · AY 2026-27

How to Pay Self-Assessment Tax Online

A simple, screenshot-based walkthrough for taxpayers filing their return for Financial Year 2025-26

By CA Ajay Konale  ·  Nirupam & Associates, Bengaluru  ·  April 2026

Income TaxSelf-Assessment Taxe-Pay TaxAY 2026-27Challan 280

 Who needs to pay Self-Assessment Tax?
If your total tax liability for FY 2025-26 exceeds the TDS already deducted and any advance tax paid, the balance is called Self-Assessment Tax (SAT). This must be paid before filing your ITR. This guide shows you exactly how to do it on the Income Tax e-Filing portal — step by step, with screenshots.

 Quick Navigation — 7 Steps

1. Open e-Pay Tax from the e-File menu
2. Click “+ New Payment”
3. Select the applicable Income Tax Act
4. Choose “Income Tax” and click Proceed
5. Select Assessment Year and Payment Type
6. Enter tax amount
7. Choose payment mode and complete payment

Step-by-Step Guide

1

Login to the e-Filing Portal & Go to e-Pay Tax

Login at incometax.gov.in using your PAN and password. On the top navigation bar, click on e-File, then select e-Pay Tax from the dropdown.

 TipYou will see options like Income Tax Returns, Income Tax Forms, and e-Pay Tax. Click on e-Pay Tax.

2

Click “+ New Payment” on the e-Pay Tax Dashboard

You will land on the e-Pay Tax page. You can see tabs for Saved Drafts, Generated Challans, and Payment History. To start a fresh payment, click the + New Payment button in the top-right corner.

⚠️ Important NoticeIf money has already been debited from your bank but the challan status isn’t updated yet — do NOT create another payment. Wait for the portal to reconcile with the bank before proceeding.

3

Select the Applicable Income Tax Act

A new screen will ask you to choose which Income Tax Act applies. For AY 2026-27 Self-Assessment Tax, select Income-tax Act, 1961 and click Continue.

 NoteThe Income-tax Act, 2025 option is for Tax Year 2026-27 advance tax only. For your regular ITR filing for FY 2025-26, always choose the 1961 Act option.

4

Choose “Income Tax” and Click Proceed

You will now see different payment categories. For self-assessment tax, select the first tile — Income Tax — which covers Advance Tax (100), Self-Assessment Tax (300), and other receipts. Click Proceed.

 Other tiles explained“Demand Payment as Regular Assessment Tax (400)” is used only when the department has raised a demand against you — do not use it for regular self-assessment tax payment.

5

Select Assessment Year & Type of Payment

On the Add Tax Applicable Details screen, fill in two fields:

• Assessment Year: Select 2026-27 (Financial Year 2025-26)
• Type of Payment (Minor Head): Select Self-Assessment Tax (300)

⚠️ Common mistakeAlways double-check the Assessment Year. AY 2026-27 = income earned in FY 2025-26 (April 2025 to March 2026). Choosing the wrong AY means your payment won’t match your return.

6

Enter the Tax Amount

On the Add Tax Break Up Details screen you will see fields for Tax, Surcharge, Cess, Interest, Penalty and Others. Enter the entire payable amount in field (a) Tax only and leave all other fields at zero. The total updates automatically.

 TipYour CA will tell you the exact amount to enter. Simply put that figure under “(a) Tax” and proceed.

7

Choose Payment Mode & Complete Payment

On the final screen — Add Payment Details — select your preferred payment mode:

• Net Banking — Free, direct bank transfer. Supported: HDFC, ICICI, SBI, Axis, Kotak, PNB, BOB, IDBI, and more.
• Debit Card — Available for select banks.
• Pay at Bank Counter — Offline option.
• RTGS/NEFT — If your bank is not listed under Net Banking.
• Payment Gateway (UPI / Credit Card) — Includes PhonePe, GPay, UPI, and credit cards (charges may apply).

 RecommendationNet Banking is the fastest and has no extra charges. After successful payment, download the challan receipt immediately and forward it to your CA so filing can proceed.

After Completing Payment — What Next?

Once the payment goes through, the portal will generate a Challan Receipt with a CRN and BSR Code. Here’s what to do next:

• Go to the “Generated Challans” tab on the e-Pay Tax page and download the challan receipt.
• Forward the challan to your CA — your CA will use the BSR Code, Date, Serial Number, and Amount to update and file your ITR.
• The challan will reflect in your AIS/26AS within a few hours to 2 working days.

Quick Summary

Step	Action
1	e-File menu → e-Pay Tax
2	Click + New Payment
3	Select Income-tax Act, 1961
4	Choose Income Tax → Proceed
5	AY 2026-27, Minor Head: Self-Assessment Tax (300)
6	Enter full tax amount under field (a) Tax
7	Choose payment mode and pay
✓	Download challan → forward to your CA for filing

CA

CA Ajay Konale

Partner, Nirupam & Associates (Easy Return) · Bengaluru
Practising CA | Income Tax · GST · ROC Filings · Accounting

 9686192927  ·   blog.cavac.in  ·   LinkedIn

Once you’ve paid and downloaded the challan, simply forward it to us — we’ll take care of the rest.