Challan 280 Advance Tax Payment
Pay advance tax minor head 100: four instalments, BSR code, 234B/234C interest avoidance in RNOR transition FY.
The 60-second version
Returning NRIs pay advance tax in four instalments when Indian tax exceeds Rs 10,000 — Challan 280 minor head 100 with correct AY prevents 234B interest.
Challan 280 Advance Tax for Returning NRIs: Minor Head 100 Payment 2026
Advance tax due 15 Jun / 15 Sep / 15 Dec / 15 Mar cumulative — estimate RNOR and ROR portions separately in transition FY.
Challan 280 requires correct minor head (100 advance, 300 self-assessment) and BSR code from bank list.
Verify current rules with official portals before filing.
Decision matrix
| Item | Portal/doc | Risk if skipped |
|---|---|---|
| 15 Jun | 15% | First instalment |
| 15 Sep | 45% | Cumulative |
| 15 Dec | 75% | Cumulative |
| 15 Mar | 100% | Final |
Execution sequence
Gather docs
Step 1 for challan 280 advance.
Portal login
Step 2 for challan 280 advance.
Download/review
Step 3 for challan 280 advance.
Reconcile AIS
Step 4 for challan 280 advance.
File ITR
Step 5 for challan 280 advance.
Flow
Document kit
- Portal login.
- PAN active.
- AIS PDF.
- 26AS PDF.
- CA review.
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First-year return
Residency flip in landing FY triggers most notices — reconcile AIS before submit.
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Turn this guide into a decision file
0 of 4 checked
RNOR year applies?
Many items tie to residency flip — use RNOR calculator worksheet first.
ITR-1 eligible?
Foreign income or FA usually needs ITR-2 or ITR-3.
Form 67 needed?
Yes if claiming DTAA credit on foreign tax paid.
Belated ITR?
See belated ITR Section 139(4) guide if July deadline missed.
26AS mismatch?
See 26AS vs AIS troubleshooting before revising.
CA required?
Recommended for first return after landing.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.