All income-tax return (ITR) forms for assessment year 2026-27 (AY27) i.e. financial year 2025-26 (FY26) have been notified by the Income-Tax Department. It has also enabled Excel Utility for the ITR-1 (Sahaj), ITR-2, ITR-3, and ITR-4 (Sugam) online forms for taxpayers on its e-filing portal for AY27 / FY26.
Taxpayers have till 31 July to file their returns by logging into the e-filing portal with your User ID and password. Notably, availability of excel utility means that you can prepare your returns offline before uploading them digitally. To make use of this facility, log into the portal, download your , fill it out, generate a JSON file, and upload it online after proper verification and cross-checking of details.
Today, we explain the unified e‑Pay Tax service, eligibility, rules and how it works.
Unified e‑Pay Tax service: What is it?
The official e‑Filing portal (www.incometax.gov.in) provides a unified e‑Pay Tax service that enables taxpayers to seamlessly. The platform supports five standard payment modes:
- Net Banking – Using bank’s net banking login.
- Debit Card – Using ATM / of authorised banks.
- Pay at Bank Counter (OTC) – Cash, Cheque, or Demand Draft.
- RTGS / – From any bank using generated mandate form.
- Payment Gateway – Through credit card, debit card, UPI, or net banking.
How can taxpayers avail e‑Pay Tax service?
Taxpayers can avail the servie either before logging into the portal i.e. pre-login or after logging into their account, i.e. post-login. Here’s what is required for all five modes of payment:
Pre-Login:
- Valid / TAN for which tax payment has to be made
- Valid Mobile number to receive One Time Password.
Post Login:
- Registered user in the e-Filing portal (www.incometax.gov.in)
Tax payment: Step-by-step guide to using e‑Pay Tax service
- Log in to the e-Filing portal with your User ID and Password.
- On the Dashboard, click e-File > . 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 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 Mode page and complete the payment as directed in respective sections
Want to pay without logging in? Stepwise guide
- Go to the e-Filing portal www.incometax.gov.in and click e-Pay Tax.
- On the e-Pay Tax page, fill the required details as referred in below screenshot and click Continue.
- On the OTP Verification page, enter the 6-digit received on the mobile number entered in Step 2 and click Continue.
- After OTP verification, a success message with your PAN/TAN and masked name will be displayed. Click Continue to proceed.
- On the e-Pay Tax page, click Proceed on a payment category that applies to you. Select radio button “Income Tax Act 1961”, to make payments for Assessment Years upto 26-27 and Prior Years OR Select “Income Tax Act 2025”, for making payments for TY 2026–27 onwards
- On the New Payment page, click Proceed on a tax payment tile applicable to you. Refer User Manual for 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 of total amount of tax payment and click Continue.
- In the Select Payment Mode page and complete the payment as directed in respective sections.