How to Pay Income Tax Without Logging In to the e-Filing Portal
You don't need to log into your Income Tax account just to make a payment. The e-Pay Tax facility on the Income Tax e-Filing portal lets you pay advance tax, self-assessment tax, or any other direct tax using only your PAN or TAN and an OTP. Here's exactly how it works, step by step.
Why Use the Pre-Login e-Pay Tax Option
If all you need to do is pay a tax bill, logging in adds an unnecessary step. The pre-login route skips your dashboard entirely and gets you straight to the payment screen. It works for individuals paying advance tax or self-assessment tax, deductors depositing TDS or TCS, and anyone settling a demand, penalty, or interest amount. The trade-off is that you won't have the challan saved to your account history automatically the way you would if you paid while logged in, so downloading and keeping your own copy of the receipt matters more here.
One Portal, Two Tax Acts
A detail worth knowing before you start: the Income Tax e-Filing portal now runs an integrated payment system covering both the Income-tax Act, 1961, and the newer Income-tax Act, 2025. If you're clearing a due for FY 2025-26 or earlier, you'll work under the 1961 Act and select an Assessment Year. If you're paying for Tax Year 2026-27 onwards, you'll select the 2025 Act instead, and the portal will refer to a Tax Year rather than an Assessment Year. Pick the wrong one and you'll likely end up needing a challan correction, so this is the first thing to get right, not an afterthought.
Step-by-Step: How to Pay Income Tax Without Logging In
Step 1: Go to the e-Pay Tax page Visit the Income Tax e-Filing portal at incometax.gov.in and click e-Pay Tax, either from the homepage or the Quick Links section. You don't need to sign in first.
Step 2: Enter your PAN or TAN Individual taxpayers enter their PAN; deductors enter their TAN. You'll typically be asked to enter it a second time to confirm, then add your mobile number and click Continue. Make sure this is the number linked to your PAN, since the OTP goes there.
Step 3: Verify with OTP Enter the 6-digit OTP sent to your mobile number and click Continue. Once verified, the portal shows your masked name and PAN or TAN details so you can confirm you're paying against the right account.
Step 4: Pick your tax payment category Select the applicable tile, Advance Tax, Self-Assessment Tax, Regular Assessment Tax, or another relevant category, and click Proceed. If prompted, choose which Act applies: the Income-tax Act, 1961, for earlier periods, or the Income-tax Act, 2025, for Tax Year 2026-27 onward.
Step 5: Fill in the payment details Select the Assessment Year or Tax Year (matching whichever Act you chose in Step 4), the Minor Head (such as Advance Tax or Self-Assessment Tax), and any other required fields. On the next screen, enter the breakup of your tax amount, including surcharge, cess, or interest where applicable, and click Continue. Double-check every figure here; this is where most challan correction requests originate.
Step 6: Choose your payment mode Pick from Net Banking, UPI, Debit or Credit Card, Payment Gateway, RTGS/NEFT, or Pay at Bank Counter. Available options depend on your bank; UPI and credit card payments typically route through the Payment Gateway option.
Step 7: Review and pay Check the challan preview, tax breakup, and Assessment Year or Tax Year one more time, then click Pay Now. You'll be redirected to your chosen payment method to complete the transaction securely, and back to the portal once it's done.
Step 8: Save your challan receipt After a successful payment, download the challan receipt. It carries your CIN/CRN, BSR Code, Challan Serial Number, payment date, and amount. Keep this; you'll need it when filing your return or if the department raises any query about the payment later. You'll also get a confirmation email and SMS, but the downloaded challan is your primary proof.
A Note on Pay at Bank Counter
This mode lets you pay in cash, cheque, or demand draft at a branch of an authorised bank, with no transaction fee. Two restrictions apply: cash payments are capped at ₹10,000, and this option isn't available to companies or to taxpayers whose accounts require a statutory audit under the applicable tax audit provision (Section 63 read with Rule 333 of the Income Tax Rules, 2026, corresponding to the earlier Section 44AB under the 1961 Act).
Common Mistakes to Avoid
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Wrong Assessment Year or Tax Year. Confirm which one applies before you touch the payment details screen; the two Act structures aren't interchangeable.
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Wrong Minor Head. Advance Tax and Self-Assessment Tax are tracked separately by the department. Selecting the wrong one can complicate reconciliation later.
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Incorrect PAN or TAN entry. A single digit error routes the payment to the wrong record.
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Skipping the amount review. Rushing past the breakup screen is the most common source of challan mismatches.
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Not saving the challan receipt. Without it, you'll need to log in later and dig through payment history, which defeats the purpose of the pre-login route.
Frequently Asked Questions
Can I pay income tax online without logging into the e-Filing portal?
Yes. Use the e-Pay Tax option on the portal homepage and select "Proceed without Login," then verify with your PAN or TAN and OTP.
What payment methods are available for e-Pay Tax?
Net Banking, UPI, Debit or Credit Card (via Payment Gateway), RTGS/NEFT, and Pay at Bank Counter, subject to your bank's specific offerings.
Is there a time window for making payments through e-Pay Tax?
No, the online service is available 24/7. Bank-specific maintenance windows can occasionally affect availability, so check your bank's site if a payment doesn't go through as expected.
Can I pay advance tax and self-assessment tax without logging in?
Yes, both are available through the pre-login e-Pay Tax facility, along with regular assessment tax and other direct tax payments.
How do I download the challan after payment?
It's available on the confirmation page immediately after a successful payment. If you're logged into the portal, you can also retrieve it later from the Payment History tab.
What if my payment fails but the amount gets debited from my account?
Wait for your bank's reconciliation process; failed payments are typically reversed automatically within a few working days. If the amount isn't reversed after that, contact your bank or raise a grievance through the e-Filing portal.
Who cannot use the Pay at Bank Counter mode?
Companies and taxpayers subject to mandatory tax audit under Section 63 (Rule 333 of the Income Tax Rules, 2026) cannot use this mode and must choose an electronic payment option instead.
The Bottom Line
The pre-login e-Pay Tax route is the fastest way to clear a tax due when you don't need anything else from your account. Get your PAN or TAN, mobile OTP, and the correct Assessment Year or Tax Year sorted before you start, double-check the breakup screen, and save the challan the moment payment goes through. That's the whole process, no login required.