e-Proceedings is an electronic platform for conducting proceedings in an end-to-end manner on the e-Filing portal. Using this service, any registered user (or his Authorized Representative) can view and submit responses to any notice / intimation / letter issued by the Income Tax Department.

e-Proceedings is a simple way to respond electronically to all notices / intimation / letters issued by Income Tax Department. It reduces the compliance burden on the taxpayer as there is no need to visit the Income Tax Office. Further, it is easy to keep track of the submissions and record keeping for future reference.

Yes, In e-proceedings you can view the response submitted by you or by your Authorized Representative.

Path: Dashboard>>Pending action>> E-proceeding >> For your Information

You can view the queries raised by the Income Tax Department under e-Proceedings.

Path: Dashboard>> Pending action >> E-proceeding >> For your Action

If your proceeding status is open, the Submit Response option will be available only till 7 days prior to the Proceeding Limitation Date, till 6 PM. If there is no Proceeding Limitation date, the Income Tax Authority can close the e-submission option. However, at the option of the Income Tax Authority, the submission window can be re-enabled till the Proceeding Limitation Date.

No, you cannot edit your response once submitted on the e-Filing portal.

All notices / intimations / letters issued by the Income Tax Department and CPC are made available under e-Proceedings where you can view and submit the response along with attachments by uploading the same on the e-Filing portal. You can view and submit responses to the following notices through this service

• Defective Notice u/s 139(9) of the Income Tax Act,1961 or 263 (7) of the Income Tax Act,2025
• Prima Facie Adjustment u/s 143(1)(a) of Income Tax Act,1961 or 270(1)(a) of Income Tax Act ,2025.
• Suo-moto Rectification u/s 154 of Income Tax Act,1961 or 284 of Income Tax Act ,2025
• Notices issued by Assessing Officer
• ‘Seek for Clarification’ communication

Path: Dashboard>> Pending action >> E-proceeding >> For your Action

The maximum size permitted of a single attachment is 5 MB. In case you have more than 1 document to upload, you can select number of attachments up to 10. The maximum size of all attachments should not be more than 50 MB. If the size of the single document exceeds the permitted limit, you can optimize the document by reducing the file size.

As Per Section 139(9) of Income Tax Act,1961 or 263 (7) of Income Tax Act,2025a return may be treated as defective on account of incomplete or inconsistent information in the return or in the schedules or for any other reason.

If your return is found defective, the Income Tax Department will send you a defective notice u/s 139(9) of the Income Tax Act, 1961 or 263 (7) of income Tax Act ,2025 via email on your registered email ID and the same can be viewed by logging in to the e-Filing portal.

Path: Dashboard>> Pending action >> E-proceeding >> For your Action

No, you cannot update or withdraw your response once submitted on the e-Filing portal.

Yes, you can authorize another person to respond to the defective notice u/s 139(9) or 263 (7) of Income Tax Act ,2025

If your return is found defective, you will get 15 days of time from the date of receiving the notice or as the time duration specified in the notice to rectify the defect in the return filed by you. However, you may Seek Adjournment and request for an extension.

Path: Dashboard>> Pending action >> E-proceeding >> For your Action

If you fail to respond to the defective notice within stipulated period then your return may be treated as invalid and therefore consequences such as penalty, interest, non-carry forward of losses, loss of specific exemptions may occur, as the case may be in accordance with the Income Tax Act, 1961 or Income Tax Act ,2025

Yes, you can either file the return as a fresh / revised return in case the time provided for filing the return in a particular Assessment Year/Tax Year has not lapsed or alternatively you can choose to respond to Notice u/s139/263.

However, once the time provided for filing the return for a particular Assessment Year/Tax Year has lapsed, you will not be able file the return as a fresh / revised return and you will have to respond to Notice u/s 139(9) or 263 (7) of income Tax Act ,2025. If you are unable to respond to the notice, the return will be treated as invalid or not filed for that Assessment Year.

Path: Dashboard>> Pending action >> E-proceeding >> For your Action

Some of the common errors that make a return defective are as follows:

• Credit for TDS has been claimed but the corresponding receipts/income has been omitted to be offered for taxation
• The gross receipts shown in Form 26AS, AIS, on which credit for TDS has been claimed, are higher than the total of the receipts shown under all heads of income, in the return of income.
• Gross Total Income and all the heads of income are entered as nil or 0 but tax liability has been computed and paid.
• Name of taxpayer in ITR does not match with the name as per the PAN database.
• Taxpayers have income under the head Profits and Gains of Business or Profession but have not filled Balance Sheet and Profit and Loss Account.

‘Seek for Clarification’ communication is sent to the taxpayer, if there are instances where the information provided under a schedule or annexures of the return is insufficient or inadequate and clarification is required on certain claims made by the taxpayer.

Follow Path: Dashboard>> Pending action >> E-proceeding >> For your Action

Yes, you will be required to log in to the e-Filing portal to view and submit responses using e-Proceedings service.

Path: Dashboard>> Pending action >>E-proceeding

No, you are not required to e-Verify the response submitted by you using the e-Proceedings service.

No, you will be required to log in to respond to a ‘Seek for Clarification’ communication. You will not be able to either view the notice or submit the response to the notice issued to you.

Path: Dashboard>> Pending action >> E-proceeding >> For your Action

Yes, you can add an Authorized Representative to respond to a notice on your behalf using the e-Proceedings service.

Yes, you can remove or withdraw from the representative authorized by you.

No, you can only have one Authorized Representative active at a time for proceeding.

No, it will not be allowed to submit a response in case you have already filed a revised return for the same assessment year/ Tax Year. A message stating 'Revised Return has been filed against this notice; no further action is required' will be displayed. 

You should submit / provide your response as per the due date mentioned in the communication issued to you. In case the due date has passed, and no response has been provided, CPC will process the return with the information available with them. 

Submit response button can be inactive due to below reasons:

• For CPC notices - If the response due date has been lapsed.
• For ITBA notices - If the proceedings status has been closed/blocked by Income Tax Authority.