"E-payment is a term that is generally used for making online payments via net banking, UPI, debit card, or credit card. It is used if you are filing any form or doing anything on the internet that will be finalized by payment. While E-filing is an abbreviation for electronic income tax filing and a process of filing an Income Tax Return (ITR). After E-Filing E-payment is used to pay the required fees and taxes so that the taxpayer feels free from his financial obligations. After income-tax India e filing are not required to visit the nearest Income Tax Department office.