From April 1, 2026, new tax payment challans have been rolled out on the Income Tax e-Filing Portal by the CBDT. The same update aligns with the execution of the Income Tax Act 2025, marking a shift in the way taxpayers will make payments going forward.
New IT Challan System Starts Now
Now, the Taxpayers can access the updated challans via the income tax e-filing portal by following this navigation path:
- e-File → e-Pay Tax → Select “Income Tax Act, 2025” → New Payment → Choose relevant option
The decision is to ease the payment process while ensuring compliance with the newly rolled out tax structure.
New Vs Old Tax Regime Applicability
The department has described the applicability of both tax laws:
- For Tax Year 2026-27 onwards: Payments should be made under the Income Tax Act, 2025, for taxpayers.
- For periods up to AY 2026-27: Taxpayers need to continue using the provisions under the Income Tax Act, 1961
A seamless transition for taxpayers handling obligations across different financial years has been ensured via this dual availability.
Both Income Options Open on the IT Portal
To prevent confusion in the transition phase, the e-filing portal shall continue to assist tax payments under both-
- Income Tax Act, 1961
- Income Tax Act, 2025
Taxpayers are required to choose the correct option as per the related assessment or tax year to avert errors in filing or payment allocation.
User Manuals
The Income Tax Department has furnished detailed user manuals to support users. The manuals elaborate on the new challan forms and payment procedure. Taxpayers, professionals, and businesses should review such resources before starting payments.
What It Means for Assessee
The rollout of new challans shows the ongoing effort of the government toward the digitisation and modernisation of tax systems. While the transition may see initial familiarisation, the updated system is anticipated to improve efficiency, decrease errors, and enhance the overall compliance experience.
