ITNS 285 : Payment in respect of other taxes and duties on commodities

Payment in respect of other taxes and duties on Commodities – Any Payment in respect of other taxes and duties on Commodities is done through Challan ITNS 285 also referred to as ‘Equalization levy Challan. It is applicable to residents and non-residents having a permanent establishment in India. The liability to pay tax arises when the amount of consideration extends the specified limit in digital domain services. The rate is 6% for both residents and non-residents. payment of ITNS 285 can be made in physical form that can be saved from the link below-
https://www.incometaxindia.gov.in/Forms/ITNS285.pdf

Alternatively, an assessee can also pay the tax through the online portal of NSDL.

Payment of Challan through online portal
● Visit https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp
● It will display the list of Challan numbers.
● Click on the particular Challan you need to pay for.
● Enter your PAN no. for validation.
● Complete the details and pay online through the available mode of payments.
● You can track the status of your Challan on the portal.