Page 398 - DCOM301_INCOME_TAX_LAWS_I

Unit 14: Advance Tax Planning and Tax Relief

Notes
Figure 14.1: Challan No. 280

Source: http://law.incometaxindia.gov.in/dittaxmann/incometaxrules/pdf/challanitns-280.pdf

!
Caution

1. Please use a separate challan for each type of payment.
2. Please note that quoting your Permanent Account Number (PAN) is mandatory.
3. Please note that quoting false PAN may attract a penalty of ` 10,000/- as per section
272B of I.T. Act, 1961.
4. Please note that to deposit Appeal Fees either Major Head 020 or 021 (depending
upon the tax payer’s status) has to be stocked under ‘Tax Applicable’. Followed by
this; Minor Head: Self Assessment Tax (300) has to be ticked under ‘Type of Payment’
and the amount is to be filled under others in ‘Details of Payments’.
5. To deposit taxes, appeal fees, etc. in respect of block period cases; enter the first
Assessment Year of the block period followed by the last Assessment Year of the
period. For example, if the block period is 1/04/85 to 5/3/96, it would be entered as
1986–97 in the space indicated for Assessment Year. If taxes are being deposited, tick
the box Self Assessment (300) under Type of Payment and fill up amount under ‘Tax’
while in respect of appeal fees, enter amount under ‘Others’.
Please use this challan for depositing taxes (types of payment) mentioned overleaf.

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