CRN in Income Tax: Meaning, Generation and Status Check 2026

TL;DR: A CRN stays valid for 15 days, and an expired CRN needs a fresh challan. The bank issues a separate CIN after payment, which appears on the receipt under Payment History. For income earned from 1 April 2026, select the Income Tax Act, 2025 and Tax Year 2026-27, while FY 2025-26 payments still follow the 1961 Act. Keep both numbers on file for return filing.

A CRN in income tax is a 14-digit Challan Reference Number. The e-Pay Tax service generates it when a taxpayer creates a challan for direct tax payment. Advance tax, self-assessment tax, TDS, and TCS payments all begin with one. This guide explains what a CRN number in income tax means and how to generate it. It also covers how to check CRN status and what changed under the Income Tax Act, 2025.

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What is CRN in Income Tax?

CRN stands for Challan Reference Number. It is a unique 14-digit number that the Income Tax e-Filing portal generates when a taxpayer creates a challan on the e-Pay Tax service. The CRN links the payment to the taxpayer’s PAN or TAN and the selected tax type. Every direct tax payment through e-Pay Tax requires one.

The CRN is generated before payment, not after it. Any taxpayer, including tax deductors and collectors, can generate a challan and its CRN on the portal. Once the payment succeeds, the authorised bank issues a separate Challan Identification Number (CIN). The CIN appears on the challan receipt along with the BSR code and the date of payment.

For more details information read our blog on CRN Number.

What Is the Difference Between CRN and CIN?

The CRN is the reference number generated by the Income Tax e-Filing portal when a challan is created, before payment. The CIN is the identification number issued after the bank confirms payment. The CRN identifies the challan, while the CIN proves that the payment was received.

Aspect	CRN	CIN
Full form	Challan Reference Number	Challan Identification Number
When issued	When the challan is created, before payment	After the bank confirms payment
Source	Income Tax e-Filing portal	Authorised bank, shown on the challan receipt
Purpose	Identifies the challan and its tax type	Confirms the payment, with BSR code and date
Validity	15 days from generation	Not applicable

How to Generate a CRN Number for Tax Payment?

A CRN is generated on the e-Pay Tax service of the Income Tax e-Filing portal. The taxpayer selects the Act and tax type, enters the PAN or TAN and the challan details, and confirms them. The portal then issues the CRN, which is valid for 15 days.

Step 1: Open e-Pay Tax on the Income Tax e-Filing Portal

1. Visit incometax.gov.in. The e-Pay Tax service is available before login under Quick Links and after login under e-File.
2. Before login, enter the PAN or TAN and verify the mobile number with an OTP.
3. Select the applicable Act. For income earned from 1 April 2026, choose the Income Tax Act, 2025 and Tax Year 2026-27. For FY 2025-26 payments, continue with the 1961 Act and Assessment Year 2026-27.

Step 2: Fill in the Challan Details

1. Select the tax type, such as Income Tax for individuals and firms or Corporation Tax for companies.
2. Specify the type of payment, such as advance tax, self-assessment tax, TDS, or TCS.
3. Enter the amount and its breakup. A partially completed challan stays under the Saved Drafts tab for 15 days from the last save.

Step 3: Choose the Payment Mode

1. Select a payment mode on the portal, such as net banking or Pay at Bank Counter.
2. Proceed to the bank’s payment gateway after verifying the details.

Step 4: Generate the CRN and Complete the Payment

1. Confirm the challan. The portal generates the CRN and moves the challan to the Generated Challans tab.
2. Complete the payment within the 15-day validity period.
3. Download the challan receipt from Payment History after payment. It shows the CIN, BSR code, and date of payment. Save a copy for future reference.

The CRN applies to direct taxes only. GST payments follow a separate challan process on the GST portal. For more on GST, read our guide to the types of GST.

How Long Is a CRN Valid?

A CRN is valid for 15 days from the date of generation. The taxpayer must initiate payment against it within that period. An expired CRN cannot be reused, so a new challan must be generated. Expired challans remain visible under the Generated Challans tab for 30 days after the Valid Till date.

One exception applies to payments at a bank counter. If the payment instrument is presented to the authorised bank before the CRN expires, the challan validity extends by an additional 90 days. A taxpayer who switches to another payment mode must also generate a new challan.

How to Check CRN Status After Payment?

Log in to the e-Filing portal and open e-Pay Tax. The Generated Challans tab lists CRNs awaiting payment. Completed payments appear under Payment History, along with the downloadable challan receipt. A confirmed payment typically takes three to five working days to reflect in the taxpayer’s tax credit records.

1. Open the Income Tax e-Filing portal and log in.
2. Go to e-File and select e-Pay Tax.
3. Check the Generated Challans tab for the status of each CRN. A CRN is either active, used for a completed payment, or expired.
4. Open Payment History to download the challan receipt and note the CIN.

What Changed for CRN and Challans After the Income Tax Act, 2025?

The Income Tax Act, 2025 replaced the 1961 Act from 1 April 2026. The CRN works as before, but the challan now depends on the Act and period selected. Payments for income earned from 1 April 2026 use Tax Year 2026-27 under the 2025 Act. Payments for FY 2025-26 continue under the 1961 Act.

• Tax Year replaces Assessment Year for payments under the 2025 Act.
• Taxpayers must select the correct Act on the portal before generating a challan. An incorrect selection can cause validation errors and compliance issues.
• Tax deducted before 1 April 2026 must be deposited using the earlier challan codes and formats.
• Deductors can now pay TDS for multiple sections through a single consolidated challan under the 2025 Act.
• The advance tax schedule is unchanged. The instalments fall due on 15 June (15%), 15 September (45%), 15 December (75%), and 15 March (100%) of the estimated tax.

Using the CRN for Tax Payments

Here are some simple steps for using the CRN for tax payments. 

Step 1: Verify Your Payment

1. Check Payment Status: Use the e-Pay Tax section of the tax department’s portal to confirm the payment status against the CRN. This confirms the income tax CRN status.

Step 2: Record Keeping

1. Maintain Records: Keep the CRN and challan receipt safely. Both are needed for future reference and during tax filing.

Tips for Efficient Use of CRNs

Listed below are some of the tips for efficient use of CRNs:

• Select the Correct Act and Tax Year: The portal cannot refund or reverse an erroneously paid challan. The amount can only be claimed as tax credit in the income tax return.
• Double-Check Details: Ensure all entered information, including the PAN or TAN and tax type, is accurate to avoid errors in payment.
• Save Digital Copies: Store digital copies of the receipt in a secure location.
• Pay Within Validity: Complete the payment within 15 days of generating the CRN to avoid creating a fresh challan.
• Regular Verification: Periodically verify your payment status using the CRN to ensure there are no discrepancies.

Conclusion

Generating and using a CRN correctly keeps tax payments accurately recorded and traceable. The key steps are to select the right Act and Tax Year, pay within the 15-day validity, and save the CIN from the receipt. Oxyzo, an RBI-registered NBFC and part of the OfBusiness Group, provides working capital finance to MSMEs, subject to credit assessment at the time of application. Such finance can support cash flow around advance tax and TDS due dates.

CRN in Income Tax FAQs

Q: What is CRN number in income tax?

A: CRN number in income tax means Challan Reference Number. It is a 14-digit number generated by the e-Pay Tax service when a taxpayer creates a challan for direct tax payment. The CRN identifies the challan and links it to the PAN or TAN and the selected tax type. It is generated before payment and remains valid for 15 days.

Q: Is a CRN mandatory for income tax payment?

A: Yes. In the e-Pay Tax service, generating a challan is mandatory for the payment of direct taxes. Every generated challan carries a unique CRN. Taxpayers, tax deductors, and tax collectors who use the e-Filing portal for payment must create a challan first.

Q: Can a CRN be generated without logging in?

A: Yes. The e-Pay Tax service is available before login under Quick Links on the Income Tax Department homepage. The taxpayer enters the PAN or TAN and verifies the mobile number with an OTP. The service is also available after login under e-File.

Q: What happens if a CRN expires before payment?

A: An expired CRN cannot be used for payment. The taxpayer must generate a new challan with a fresh CRN. The expired challan stays visible under the Generated Challans tab for 30 days after the Valid Till date. A bank-counter payment presented before expiry extends validity by 90 days.

Q: Where can the CRN and CIN be found after payment?

A: The challan receipt shows the CIN, BSR code, and date of payment. It is available under Payment History in the e-Pay Tax service on the e-Filing portal. The CRN also remains listed against the challan for reference.

Q: Can an incorrect tax payment be refunded through the CRN?

A: No. The e-Filing portal cannot process a refund or reversal of an erroneously paid challan. The taxpayer can claim the amount as tax credit in the income tax return for the relevant year. Selecting the correct Act, Tax Year, and tax type before payment prevents this situation.