Self Assessment Tax — Payment & Challan Guide
SAT is paid via Challan 280 (Assessment Type 300) on the Income Tax portal after computing total liability but before ITR upload. Interest under 234A (1% × months for filing delay), 234B and 234C is included in SAT calculation.
- Challan 280 — Assessment Type 300 (Self Assessment Tax)
- Includes tax + 234A + 234B + 234C interest
- Must be paid before ITR upload to avoid rejection
- BSR + Challan Serial No + amount entered in ITR
- Refund calculated if SAT + TDS + Advance > total tax
Definition
Self Assessment Tax
What is Self Assessment Tax?
SAT is paid via Challan 280 (Assessment Type 300) on the Income Tax portal after computing total liability but before ITR upload. Interest under 234A (1% × months for filing delay), 234B and 234C is included in SAT calculation.
Key rules to remember
- Challan 280 — Assessment Type 300 (Self Assessment Tax)
- Includes tax + 234A + 234B + 234C interest
- Must be paid before ITR upload to avoid rejection
- BSR + Challan Serial No + amount entered in ITR
- Refund calculated if SAT + TDS + Advance > total tax
Worked example
Salaried freelancer: total tax ₹1.5L, TDS ₹80k, advance tax ₹40k → SAT = ₹30k + ₹1,200 interest → pays via Challan 280 (Type 300) before filing ITR-3.
Which ITR form applies
- ITR-1 (Sahaj) — Up to ₹50 lakh total income
- ITR-2 — No upper limit
- ITR-3 — No upper limit
- ITR-4 (Sugam) — 44AD ₹3 Cr (digital) / 44ADA ₹75L / 44AE per vehicle
- ITR-5 — No upper limit
- ITR-6 — No upper limit
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Frequently asked questions
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- ITR Filing for Freelancers in India — Complete 2025 Guide
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