Paying Tax on the e-Filing Portal after 1 April 2026: Choosing the Act, Generating a CRN and Handling Errors
This article explains how a payment through the Income Tax Department's e-Pay Tax module is routed under the Income-tax Act, 1961 and the Income-tax Act, 2025, and what to do when a payment goes wrong.
The integrated module now serves two Acts. The Income-tax Act, 1961 governs liabilities up to FY 2025-26, and the Income-tax Act, 2025, effective 1 April 2026, governs liabilities from Tax Year 2026-27 onward. A wrong choice produces a challan that does not match the return, the notice or the statement it was meant for. The guidance below rests on official portal material checked on 19 October 2026.
Provision by provision: the practical rules
1. Which Act applies
The Act is chosen by the period and nature of the liability. It is not chosen by the date of payment. The repeal-and-savings provisions preserve the 1961 Act for earlier periods and proceedings.
- Tax for FY 2025-26 or an earlier year paid in October 2026 goes through the 1961 Act path.
- Liabilities for Tax Year 2026-27 use the 2025 Act path.
- Old demands generally follow the Act under which they arose.
Illustration. Advance tax paid in December 2026 for Tax Year 2026-27 falls under the 2025 Act path. Self-assessment tax paid on the same day for AY 2026-27 (FY 2025-26) falls under the 1961 Act path.
Common error. Choosing the law by the calendar date, or accepting the portal default, in place of matching the choice to the order, notice or computation.