Understanding Challan 280 vs Challan 281 - Differences

Understand the key differences between Challan 280 and Challan 281, their purposes, applicability, and payment processes. Learn when to use each challan to ensure accurate tax payments and compliance with income tax regulations.

Last updated on: Jul 07, 2026

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The Government of India introduced challans like 280 and 281 to facilitate income tax collection. TDS challan is a form using which you can deposit TDS and Tax Collected at Source (TCS) to the income tax authorities. These TDS challans helped minimise human errors and manage online tax transactions with ease.

How is a Challan 280 Different from a Challan 281?

Here is a brief overview of the difference between Challan 280 and Challan 281:

Parameter	Challan 280	Challan 281
Usage	To make income tax payments	To deposit TDS or TCS
Due dates	Varies depending on the amount of advance tax / self-assessment tax to be paid	Varies according to the purpose for which TDS is deducted

What is Challan 280?

Challan 280 is a form that you can use for making income tax payments. You can use it for paying Regular Assessment Tax, Advance Tax, Tax on Distributed Profits or Income, Self-Assessment Tax, and Surcharge.

Here are the due dates for advance tax payment:

Dates	Advance Tax Amount
On or before 15th June	Up to 15%
On or before 15th September	Up to 45%
On or before 15th December	Up to 75%
On or before 15th March	Up to 100%

Note: The advance tax percentages are cumulative, meaning each instalment must bring your total tax paid up to the specified level; the rate itself does not reduce based on prior payments.

What is Challan 281?

Challan 281 is the TDS deposit challan that corporates or non-corporate entities use to deposit TDS or TCS. You can make the payment through Challan 281 using offline or online methods.

Here are the due dates for Challan 281:

TDS deducted on payments (except property purchases): 7th of the following month
TDS deducted on property purchases: 30th of the following month
TDS deducted in March: 30th April

How to Make Payments Through Challans 280 and 281?

Here are the steps you need to follow to make payment of your tax through Challans 280 and 281 in online and offline modes:

Online:

Step 1: Visit https://www.protean-tinpan.com/
Step 2: Go to ‘Services’ and click on ‘e-payment: Pay Taxes Online’
Step 3: Select the ITNS 280/281 Challan
Step 4: Enter your PAN or TAN and residential address, bank details, and other information
Step 5: Confirm the details that appear on the screen
Step 6: Log in to the net banking site using your credentials and enter payment details
Step 7: You will get the CIN, payment details, and bank name, which serves as proof of payment

Offline:

Step 1: Go to the Income Tax Department website
Step 2: Download Challan 280/281 forms online
Step 3: Provide your assessment year, PAN, address, email ID, mobile number, and other details
Step 4: Visit the bank with the filled form and make the payment
Step 5: Collect the challan receipt or counterfoil with the 5-digit challan serial number and the 7-digit BSR code

How to Check the Status of TDS Challans Online

Follow these steps to check the status of your TDS Challan online:

Step 1: Visit https://tin.tin.nsdl.com/oltas/index.html
Step 2: Choose whether you want to check the status with CIN or TAN
Step 3: Enter the required details to view the TDS Challan status

While dealing with taxation rules, it’s crucial to understand the difference between Challan 280 and Challan 281. Make sure that you pay taxes on time to avoid penalties or other strict consequences due to non-compliance.

Vatsal G

Financial Content Specialist

Reviewer

Saptarshi Ghosh

FAQs on the Difference Between Challan 280 and Challan 281

Is it possible to verify Challan 280 online?

Yes, you can verify your Challan 280 online by going to the 'Challan Status Enquiry' page and clicking on the 'Verify' option.

Can I claim a deduction on the House Rent Allowance (HRA) for TDS Challan?

No. HRA deduction is not claimed through Challan 281 or any TDS challan. It is claimed either through your employer during payroll declarations or while filing your Income Tax Return. Challans only facilitate tax payment, not deductions.

How can I avoid TDS for a year?

You cannot get an exemption on the TDS challan itself. However, if your estimated total income for the financial year is below the taxable limit, you may submit Form 15G or Form 15H to the payer to prevent TDS deduction.

Which taxes can I pay through the e-payment mode?

You can pay various direct taxes through the e-payment mode. This includes Income Tax, Corporate Tax, TDS, TCS, Securities Transaction Tax (STT), Commodities Transaction Tax, and Wealth Tax, among other direct taxes.

Why is the 281 certificate required?

Section 281 certificate is required to legally transfer or create a charge on business assets. The Income Tax Department can deem any transaction by exchange, gift, sale, or mortgage as void if you fail to get a certificate or permission beforehand.