The income-tax department has released excel utility of its ITR-1 (Sahaj), ITR-2, ITR-3, and ITR-4 (Sugam) online forms for financial year 2025-26 i.e. assessment year 2026-27 and notified all ITR forms 1-5 for this tax year (FY26 / AY27).
Notably, availability of excel utility means that you can prepare your returns offline before uploading them digitally. Taxpayers have till 31 July to file their returns by logging into the e-filing portal with your User ID and password.
Unified e‑Pay Tax service: What is it?
The e‑filing portal allows taxpayers taxpayers to pay direct taxes through its unified e‑Pay Tax service which supports the following five standard payment modes:
- Net Banking – Using bank’s net banking login.
- Debit Card – Using ATM / debit cards of authorised banks.
- Pay at Bank Counter (OTC) – Cash, Cheque, or Demand Draft.
- RTGS / NEFT – From any bank using generated mandate form.
- Payment Gateway – Through credit card, debit card, UPI, or net banking.
Today we explain the e-pay tax service and how to avail of the ‘Pay at Bank Counter’ option available to all taxpayers on the tax department’s official e-filing portal here — www.incometax.gov.in
How can taxpayers avail e‑Pay Tax service?
The e-pay tax service can be used either by logging into the e-filing portal i.e. post-login or without logging into their account, i.e. pre-login. Here’s what you need for each:
- Post Login: You will need to be a registered user in the e-filing portal
- Pre-Login: You will need to fill valid PAN / TAN details as per the tax payment to be made and have a valid mobile number to receive One Time Password.
Make ITR payment through ‘Pay at Bank Counter’ mode: Here’s how
You can opt for tax payment using “Pay at Bank Counter” option which is available to all taxpayers on the e-filing portal in pre-login or post-login mode.
It allows you to pay your taxes at authorised bank counters (through cash / cheque / demand draft) and select the same while generating the Challan Form (CRN). Signed copy of Challan Form along with payment instrument (cash, cheque or demand draft) needs to be presented before the branch of the selected authorized bank to make payment.
Tax Payment of more than ₹10,000 in cash is not allowed under this mode. No transaction charge/fee is applicable for making tax payment through this mode.
The income-tax page, however, noted the following caveat: “This option cannot be used by a taxpayer being a Company or a person (other than a company) to whom provisions of section 63 are applicable as per Rule 333 of Income Tax Rules, 2026.”
Pay at Bank Counter: Stepwise guide
- Log in to the e-Filing portal with your User ID and Password.
- On the Dashboard, click e-File > e-Pay Tax. User will be navigated to the Act Selection screen. After making the appropriate selection, click the Continue button. You will be then navigated to the e-Pay Tax.
- On the e-Pay Tax page, click the New Payment option to initiate the online tax payment.
- On the New Payment page, click Proceed on a tax payment tile applicable to you. Refer User Manual for Challan Creation through PAN Login / TAN Login to select applicable tile
- After selecting the applicable Tax Payment tile, select appropriate year (Assessment Year/Tax year), Minor head, other details (as applicable) and click Continue.
- On the Add Tax Breakup Details page, add the breakup of total amount of tax payment and click Continue.
- In the Select Payment Mode page, select the Pay at Bank Counter mode and select payment through cheque, cash or demand draft and then, select the Bank Name from the options and click Continue.
- In the Preview and Download Challan Form page, verify the details and tax break up details and click Continue.
- The Challan Form will be generated successfully. Print the Challan Form (CRN) and visit any branch of the selected Bank for making the payment.
- After successful payment, you will receive a confirmation e-Mail and an SMS on the e-mail ID and Mobile number registered with the e-Filing portal.
- Once the payment is successful, Challan Receipt may be downloaded for future references.
- Details of payment and Challan Receipt are also available under Payment History tab on the e-Pay Tax page post-login.
List of authorised banks
As of 1 April 2026, a total of 33 banks, including India’s central bank are authorised to complete bank and online tax payment transactions. Check the full list here:
Axis Bank, Bandhan Bank, Bank of Baroda, Bank of India, Bank of Maharashtra, Canara Bank, Central Bank of India, City Union Bank, DBS Bank, DCB Bank, Dhanlaxmi Bank, Federal Bank, HDFC Bank, ICICI Bank, IDFC First Bank, IDBI Bank, Indian Bank, Indian Overseas Bank, IndusInd Bank, Jammu & Kashmir Bank, Karnataka Bank, Karur Vysya Bank, Kotak Mahindra Bank, Punjab & Sind Bank, Punjab National Bank, Reserve Bank of India, RBL Bank, South Indian Bank, State Bank of India, Tamilnad Mercantile Bank, UCO Bank, Union Bank of India, Yes Bank.