The e-Pay Tax facility is an online payment service available on the Income Tax e-Filing portal that allows taxpayers to pay direct taxes electronically. According to reports from Mint, this facility supports both pre-login and post-login payments through multiple payment modes, offering flexibility and easy access to challans and payment records. Taxpayers can make payments without logging into the portal by verifying their PAN or TAN using a one-time password sent to their registered mobile number. Registered users can also access the facility after logging into the portal and view their payment history, as well as download challan receipts directly from their accounts after the transaction is completed.
The portal offers five payment modes for taxpayers to choose from based on their convenience. As reported by Mint, the first option is net banking through authorized banks that support tax payments on the portal. After reviewing the challan details, taxpayers are redirected to their bank's internet banking page to complete the transaction. The second mode is debit card payments for taxpayers with cards issued by participating banks, where users need to enter their card credentials and OTP on the bank's payment page. The third option is pay at bank counter, allowing offline payment through cash, cheque or demand draft at selected authorized bank branches, with cash payments above ₹10,000 not permitted and no transaction charges applicable.
The fourth payment mode is RTGS/NEFT through any bank, where taxpayers can generate a mandate form on the portal and either visit a bank branch or transfer the amount via internet banking after adding beneficiary details. According to Mint, the fifth option is payment gateway, which supports multiple digital payment options including credit cards, debit cards, UPI and net banking. After verifying the tax details, taxpayers are redirected to the selected payment gateway to complete the transaction, with transaction charges and applicable GST varying depending on the selected payment gateway or bank.
To initiate a payment, taxpayers must visit the e-filing portal and open the e-Pay Tax section, as reported by Mint. Logged-in users can access it from the e-File menu, while others can select the e-Pay Tax option directly on the homepage. Taxpayers select the applicable tax category, choose the relevant assessment year or tax year, fill in required tax details, enter the tax amount under appropriate heads, and then select a preferred payment mode. The payment process and modes remain the same whether the tax is being paid under the Income Tax Act, 1961 or the Income Tax Act, 2025.
