By BillCut
Last updated: 1 November 2026<\/p>\n
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.<\/p>\n
The portal\u2019s Create Challan Form (CRN) manual<\/a> 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\u2019s e-Pay Tax FAQs<\/a> say any taxpayer who needs to pay direct tax, including tax deductors and collectors, can generate a CRN.<\/p>\n As described on the portal\u2019s challan generation page<\/a>, 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.<\/p>\n 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.<\/p>\n The portal\u2019s e-Pay Tax page<\/a> lists these modes.<\/p>\n 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.<\/p>\n 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.<\/p>\n 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.<\/p>\n 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.<\/p>\n For more on online tax steps, see our guides on filing income tax online in India<\/a>, UPI for tax and government fees<\/a> and apps for filing ITR<\/a>.<\/p>\nHow is a CRN generated?<\/h2>\n
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What are the payment modes?<\/h2>\n
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Mode<\/th> What the portal says<\/th><\/tr>\n Net banking<\/td> Through authorised banks<\/td><\/tr>\n Debit card<\/td> Of select authorised banks<\/td><\/tr>\n Pay at bank counter<\/td> By cheque, demand draft or cash up to Rs 10,000 per CRN<\/td><\/tr>\n RTGS or NEFT<\/td> Needs a Mandate Form that shows the CRN<\/td><\/tr>\n Payment gateway<\/td> Net banking, debit card, credit card or UPI<\/td><\/tr>\n<\/table>\n How long is a CRN valid?<\/h2>\n
What is the difference between CRN and CIN?<\/h2>\n
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Term<\/th> Full form<\/th> When you get it<\/th><\/tr>\n CRN<\/td> Challan Reference Number<\/td> When you generate the challan, before payment<\/td><\/tr>\n CIN<\/td> Challan Identification Number<\/td> On the Challan Receipt, after payment is completed<\/td><\/tr>\n<\/table>\n What if you paid by mistake?<\/h2>\n