Everything can be managed online, helping save time and reducing paperwork. Here is a simple guide explaining what e Proceedings is.
The Income Tax Department’s e Proceedings portal allows taxpayers to view and reply to different types of tax related notices online. These include defective return notices under Section 139(9), intimations under Section 245 about adjusting a tax refund against an outstanding demand and prima facie adjustment notices under Section 143(1)(a).
Along with that, the rectification notices under Section 154, notices sent by an Assessing Officer or any other Income Tax Authority and requests asking taxpayers to provide additional information or clarification.
The portal also allows registered users to appoint an Authorised Representative to handle these notices on their behalf or remove that representative whenever needed.
The e-proceedings service can be used by taxpayers who are registered on the Income Tax e-filing portal with a valid user ID and password. They must also have an active PAN or a TAN if the case is related to TAN.
To use the service, the taxpayer should have received a notice, intimation or any other communication from the Income Tax Department. If someone is replying on behalf of the taxpayer, such as a consultant or other representative, they must have the required authorisation to act for the taxpayer.
To respond to an income tax notice online, taxpayers must first log in to the Income Tax e-filing portal using their user ID and password. After signing in, they should go to the Dashboard, click Pending Actions and open the e Proceedings section.
Next, they need to select Self to view notices issued in their name. If an authorised representative is handling the matter, they can choose the relevant option to respond on the taxpayer’s behalf. The user can then click View Notice to read or download the notice before preparing a reply.
After reviewing the notice, they can submit the required response and upload any supporting documents if needed. Once everything is complete, they must accept the declaration and submit the response.
The system will generate a Transaction ID, acknowledgement number and a confirmation will also be sent to the registered email address. Taxpayers can later log in to track the status of their case, view submissions and download acknowledgement receipts whenever required.
