What is TDS challan 281?

Challan ITNS 281 is used to deposit the

  • Tax Deducted at Source (TDS), and
  • Tax Collected at Source (TCS)

by the corporate or non-corporate assessee with the department.


How can I submit ITNS challan 281?

To file the challan with Income Tax department assessee can use any of the following modes:

  • Offline mode
  • Online mode

Now let’s discuss the process involved in these modes.


Offline mode to submit Challan 281

To fill and submit TDS ITNS challan 281 you should follow the step by step process explained beneath:

  • Deductors are required to select and fill the applicable challan i.e. challan number 281 with all the required information.
  • Present the Challan to the bank along with the counterfoil of challan and the amount required to be paid.

The Counterfoil is important as it will act as a proof of acceptance of challan and payment once it has been stamped by the bank. This counterfoil can be used for any future course of action required.


Online Process to submit Challan 281

To make the process less cumbersome and easy for the user or taxpayers, the government has introduced the facility of depositing the taxes online. The online system is used to make the payment of TDS challan at the convenience of the taxpayers.

To know how to successfully submit Challan 281 at the ease of your office or home read below the complete process:

  • Open the Tax Information Network of Income-tax Department or Click on the link: https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp
  • A page as shown in the image below will open up e-paymen tax
  • Select the CHALLAN NO./ITNS 281 and click on proceed. Next, wait for the form to open up. The challan form 281 once opened will resemble to the screen shown below challan
  • Now the requisite details are required to be filled in the form as under
    Details shown in Challan 281Information to be selected /filled
    Select the type of deductees from code:(0020) Company deductee(0021) for Non-Company deductee
    Select the type of TDS payment (200) TDS payable by the taxpayer (400) TDS under regular assessment
    Select the mode of  paymentNet banking or debit card
    Tax Deduction Account NumberMention the 10 digit Tax Deduction Account Number
    Assessment YearSelect the relevant Assessment Year from the drop-down list
    Personal InformationType the details like address, Email ID, Mobile No. as required
    Captcha CodeType the captcha code given in the image
  • Further, Click on the Proceed button to continue with the payment process and

You can also check the status of challan online. To do the same follow the under mentioned steps:

CIN based view
TAN based view


CIN Based View

For CIN based view, enter the following details mentioned in the challan:

tax information network
  • BSR Code of Collecting Branch,
  • Challan Tender Date (Cash/Cheque Deposit Date)
  • Challan Serial Number
  • Amount (optional),

The taxpayer can view the following details after submitting the form:

  • BSR Code
  • Date of Deposit
  • Challan Serial Number
  • Major Head Code with a description
  • TAN/PAN
  • Name of Tax Payer
  • Received by TIN on (i.e., date of receipt by TIN)
  • Confirmation about the amount entered is correct or not (if the amount is entered)

TAN Based View

For TAN based view, enter the following details mentioned in the challan:

tax network
  • Provide TAN
  • Challan Tender Date from the range for a particular financial year,

The taxpayer can view the following information:

  • CIN
  • Major Head Code with a description
  • Minor Head Code
  • Nature of Payment

To know more on how to make TDS payment online Read Here..

Frequently Asked Questions

Q- What is type of payment in Challan 281?

Ans: Challan No. ITNS 281 is used for depositing Tax Deducted at Source (TDS) or Tax Collected at Source (TCS).


Q- What is 400 TDS TCS assessment?

Ans: Challan 281 has two Minor Head Codes which are to be ticked by the taxpayer (a) TDS/TCS payable by taxpayer (Minor Head -200) (b) TDS/TCS on regular assessment (raised by Income-tax Department (Minor-Head - 400).


Q- What is 300 self assessment tax?

Ans: Challan No. 283 is a new challan introduced. It is for the payment of Banking Cash Transaction Tax - Major Head 0036 and Fringe Benefit Tax - Major Head 0026. The valid Minor Head for both these categories of taxes are Self Assessment Tax, Minor Head – 300, Tax on Regular Assessment Tax - Minor Head 400 and Advance Tax, Minor Head-100.


Q- Can TDS be deposited in cash?

Ans: Yes TDS can be deposited in cash through the offline method.


Q- What does ITNS mean in income tax?

Ans: ITNS (Income Tax New Series) is a challan which facilitates a corporate and non-corporate taxpayer for payment of income-tax.


Q- If both buyer and seller are NRI, then how can we deposit TDS and in which form applicable?

Ans: If both buyer and seller of immovable property are NRI, then TDS on long term capital gain shall be deducted at 20% plus surcharge applicable, if any plus hecc. However, TDS should ideally be deducted on sale consideration and not on capital gain. Hence, a certificate from income tax officer to the effect that TDS is to be deducted on LTCG and not on Sale consideration is required to be obtained. The TDS so deducted is to be deposited using Challan No ITNS 281.