Challan no. ITNS 281 is used by deductors to deposit TDS, TCS and demand payment.

Following details are necessary to fill while payment of Challan ITNS 281:

1. Tax Applicable : This column has 2 options –

0020: This is applicable in case of income tax of companies if deductee is company
0021: This is applicable to income tax for other than companies  if deductee is not a company.

2. Assessment Year
3. TAN No, Name and Address
4. Type of Payment:

200 – TDS/TCS payable by taxpayer
400 –  TDS/TCS payable regular assessment

5. Nature of Payment: Deductor has to select Section code as per section under which TDS/TCS is deduted.

Steps for Online TDS/TCS/Demand Payment using Challan ITNS 281:

1. Click on “e-payment Pay Taxes Online” at home page of Services option

2. Select Challan ITNS 281 for demand payment, Challan ITNS 281 form will appear.

3. Select Major Head (0020/0021), enter valid 10 digit TAN, assessment year, address. Minor Head (200/400), Nature of Payment, Mode of Payment & Bank Name.

4. Click on Submit to bank option.

5. Deductor will be re-directed to internet banking site of the bank.

6. Enter user id and password.

7. Enter payment details and make payment.

Source: TRACES