By BillCut
Last updated: 1 November 2026
What is CRN in income tax? CRN stands for Challan Reference Number. The income tax e-filing portal gives every challan generated through its e-Pay Tax service a unique CRN. You need it to pay direct tax through the portal. This guide explains it in plain words and is not tax advice.
What does CRN stand for and where is it used?
The portal’s Create Challan Form (CRN) manual says the Challan Form with the Challan Reference Number is displayed once you create it. The service is available both before and after you log in. The portal’s e-Pay Tax FAQs say any taxpayer who needs to pay direct tax, including tax deductors and collectors, can generate a CRN.
How is a CRN generated?
As described on the portal’s challan generation page, you open the e-Pay Tax page and select the tax category, assessment year and minor head. You then enter the tax breakup and choose a payment mode. For Pay at Bank, you also choose the authorised bank.
- Open e-Pay Tax on the e-Filing portal.
- Select the tax category, assessment year and minor head.
- Enter the tax breakup.
- Choose how you will pay.
- Generate the challan and note the CRN.
Once a CRN is generated, it cannot be modified, and the payment mode cannot be changed. To change either, you create a new challan by copying the earlier one.
What are the payment modes?
The portal’s e-Pay Tax page lists these modes.
| Mode | What the portal says |
|---|---|
| Net banking | Through authorised banks |
| Debit card | Of select authorised banks |
| Pay at bank counter | By cheque, demand draft or cash up to Rs 10,000 per CRN |
| RTGS or NEFT | Needs a Mandate Form that shows the CRN |
| Payment gateway | Net banking, debit card, credit card or UPI |
The same page says Pay at Bank Counter cannot be used by companies or by persons covered by Section 63 of the Income-tax Act, 2025. For them, online payment is mandatory.
How long is a CRN valid?
The e-Pay Tax FAQs say a CRN is valid for 15 days from the date it is generated. If you do not start a payment in that time, it expires and you need a new one. Some special cases apply. For Advance Tax challans generated on or after 16 March, validity runs to 31 March of that financial year. If a cheque or demand draft is presented at the bank within the validity period under Pay at Bank, validity is extended by 90 days. Expired CRNs stay visible under Generated Challans for 30 days after the Valid Till date.
What is the difference between CRN and CIN?
| Term | Full form | When you get it |
|---|---|---|
| CRN | Challan Reference Number | When you generate the challan, before payment |
| CIN | Challan Identification Number | On the Challan Receipt, after payment is completed |
After payment, the receipt shows the CIN, BSR Code and date of payment. The CRN status changes to PAID under Payment History, where you can download the receipt. Keep it for your records.
What if you paid by mistake?
The e-Pay Tax FAQs say the portal does not entertain refund requests for mistaken challan payments. The taxpayer should claim the amount as tax credit in the relevant income tax return. Speak to a qualified tax professional if you are unsure how this applies to you.
For more on online tax steps, see our guides on filing income tax online in India, UPI for tax and government fees and apps for filing ITR.
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Frequently asked questions
What does CRN stand for in income tax?
It stands for Challan Reference Number, a unique number linked to each challan generated in e-Pay Tax.
Can I generate a CRN without logging in?
Yes. The portal says a CRN can be generated before or after logging in.
How long is a CRN valid?
The e-Pay Tax FAQs say 15 days from generation, with some exceptions such as Advance Tax challans generated on or after 16 March.
Can I edit a CRN after it is created?
No. It cannot be modified or switched to a different payment mode. You create a new challan by copying the old one.
Is CRN the same as CIN?
No. CRN is issued when you generate the challan. CIN appears on the Challan Receipt after payment.
Where can I see my payment after using a CRN?
Under Payment History on the portal, where the CRN status shows as PAID and you can download the receipt.
What if I paid a challan by mistake?
The portal does not entertain refund requests for such payments. The amount should be claimed as tax credit in the relevant return.
Disclaimer: This article is general information based on the income tax e-filing portal and is not tax or legal advice. Portal rules can change, so check the portal or a qualified professional for your situation.
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