<s>[INST] In the Challan there are terms like Income-tax on companies & Income-tax other than companies. What do they mean? [/INST] ​The tax that is to be paid by the companies on their income is called as corporate tax, and for payment of same in the challan it is mentioned as Income-tax on Companies (Corporation tax)-0020. Tax paid by non-corporate assessees is called as Income-tax, and for payment of the same in the challan it is to be mentioned as Income-tax (other than Companies)-0021. </s>