Paying Income Tax? Check the Year Before You Choose the Payment Option

Updated: 9 November 2026 · Tax Filing Guru Editorial Team

The Income Tax Department has put payments under two income-tax laws into one interface. Its e-filing portal announcement says the integrated payment module handles dues up to FY 2025-26 under the Income-tax Act, 1961, and Tax Year 2026-27 onward under the Income-tax Act, 2025.

That is convenient, but it makes one check especially important: match the period and payment category to the obligation you actually intend to settle. A payment made today can relate to an older year. The payment date alone does not tell you which law or year to select.

What the new module changes

The department describes a single interface for both Acts. It does not say that earlier dues have moved into the new tax year or that an old challan automatically applies to a new liability. Before starting, find the assessment, demand, return or tax computation that explains the amount due. Note the relevant financial or tax year and the type of payment. If you are responding to a notice, compare its identifiers carefully with the payment details shown on the portal.

Five checks before creating a challan

1. Confirm whose tax you are paying. Check the PAN or TAN displayed, especially if you handle payments for more than one person or business.
2. Confirm the period. The portal distinguishes dues up to FY 2025-26 under the 1961 Act from Tax Year 2026-27 onward under the 2025 Act. Match the selection to your records.
3. Choose the appropriate payment category. Use the category that corresponds to the actual obligation, such as the applicable tax or demand. Do not infer it from the amount alone.
4. Review the amount and payment mode. Check the breakup and bank or gateway option before generating the challan.
5. Keep the reference. Save the Challan Reference Number (CRN), then download the final receipt after payment.

The department's challan user manual explains the e-Pay Tax route and the Generated Challans and Payment History sections. Its e-Pay Tax FAQ says a challan cannot be modified after its CRN is generated. If the details are wrong before payment, generate a new challan with the correct particulars rather than trying to edit the old one.

How to verify the payment

A bank debit or payment-screen message is a useful clue, but finish the check on the tax portal. The FAQ says successful payment generates a Challan Identification Number (CIN) against the CRN, a challan receipt, and a PAID status in Payment History. The portal also provides a Know Tax Payment Status quick link.

If money has left the bank but the portal does not show a paid challan, retain the CRN, transaction reference, date and amount, then check status or raise a support query through the official channel. Avoid paying a second time solely because a screen has not refreshed. Once the receipt is available, compare its year, PAN or TAN, amount and payment category with the liability you meant to pay.

A simple example

Suppose a taxpayer is settling a demand for an older assessment year while also estimating tax for Tax Year 2026-27. Both payments may be initiated from the same interface, but they are separate obligations. The taxpayer should use the demand or computation for each payment to select the right year and category, then keep the two receipts separately. This is a process example, not a direction to select a particular challan code for every case.

Takeaway: The new module makes access simpler. The safest workflow is to identify the obligation first, review every challan field, and verify the final CIN and paid status. If you need help reconciling an existing payment or demand, contact Tax Filing Guru with the relevant notice, CRN and receipt.