A Deductor can make the payment of TDS or TCS online on the TIN-NSDL Website. To deposit TDS, TCS and to make payment of outstanding demand, Deductor can pay TDS/TCS in Challan No. ITNS 281. To avail the service of making an online payment, the deductor should have an Internet Banking Account. While Challan No. ITNS 281 is used to pay TDS/TCS, Challan No. ITNS 280 is used for making payment of Advance Tax, Self Assessment Tax, and Tax on Regular Assessment.
Steps to Complete TDS Payment Process Online Using Challan 281
Time needed: 5 minutes.
- Visit TIN-NSDL and navigate to e-payment pay taxes online
Go to the TIN-NSDL website. Go to Services > e- payment Pay Taxes Online
- Challan No ITNS 281
Select Challan No ITNS 281 under the tab TDS / TCS
- Enter the required details
The challan form will appear on the screen. Enter the required details below. Enter Captcha and click on Proceed.
1. Tax Applicable – Select (0020) if the Deductee is a Company and (0021) if the Deductee is an entity other than Company
2. Type of Payment – Select (200) for TDS/TCS payable by the taxpayer and (400) for TDS/TCS payable under regular assessment
3. Nature of Payment – Select the option from the dropdown eg: 94C, 94D, 94H, 94I, 94J, etc
4. Mode of Payment – Select Net Banking or Debit Card. Select the Bank from the drop-down
5. Tax Deduction Account No – Enter a valid 10 digit TAN of the Deductor
6. Assessment Year – Select the Assessment Year for which you are depositing TDS or TCS
7. Address and Contact Details – Enter the mobile number and the e-Mail ID
Note: You have 30 minutes to enter all the required details and complete the payment process
- Confirmation screen
A confirmation screen will appear to confirm the details entered in the Challan. Click on ‘Submit to Bank‘ once you verify the details
- Enter user ID and password
You will be re-directed to the Internet-Banking site of the bank. Enter the User- ID and Password provided by the bank
- Add payment details
Enter payment details at Bank website and make the TDS payment
- Challan counterfoil generated
On successful payment, a Challan Counterfoil is generated. It contains details of the Challan Identification Number (CIN), payment details, and bank name through which e-payment has been made. This counterfoil is the proof of payment
Challan 281 is issued, when the taxpayer deposits TDS and TCS. Therefore, it has to comply with the timelines laid out for deducting and depositing tax.
The CPC-TDS considers the nature of payment based on the section code mentioned in the TDS Return (TDS Statement) rather than the section code mentioned in the TDS Challan.
Thus, you should mention the correct section in the TDS Return (TDS Statement). Further, you can apply for online challan correction from your account on TRACES
CIN i.e. Challan Identification Number is a 20 digit identification number mentioned on the TDS or TCS Challan. It comprises of seven-digit BSR Code, eight digits of the date of deposit (dd/mm/yyyy) and five-digit Challan Serial Number.
The Challan Collection Branch puts a rubber stamp on the challan and its counterfoil indicating a unique CIN. CIN is unique for each challan and is used for identification of a challan in OLTAS
Yes, you can make the payment through a single challan for different nature of payments or different Section Codes in a month. CPC (TDS) has introduced a system where a single challan can be used for TDS payment under different section codes
Bank provides a facility for re-generation of challan online from the bank website. But if it is not possible to re-generate online then contact your bank and request them for a duplicate challan.
If you face any issues while entering details in Challan then you can connect to the TIN call centre on 020-27218080 or write a mail at firstname.lastname@example.org. If you face any issues while making payment of tax then contact your bank.