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1. Overview

The e-Proceedings service is available to all registered users to view and submit a response to the notices / intimations / letters issued by Assessing Officer, CPC or any other Income Tax Authority. Following notices / intimations / letters can be viewed and responded to, using the e-Proceedings service:

  • Defective Notice u/s 139(9)
  • Intimation u/s 245 – Adjustment against Demand
  • Prima Facie Adjustment u/s 143(1)(a)
  • Suo-moto Rectification u/s 154
  • Notices issued by Assessing Officer or any other Income Tax Authority
  • Seek for Clarification communication

Additionally, a registered user can also add or withdraw an Authorized Representative to respond to any of the above listed notice / intimations / letters.

2. Prerequisites to Avail This Service
 

  • Registered user on e-Filing portal with a valid user ID and password
  • Active PAN
  • Notice / intimation / letter from the Department (AO / CPC / Any other Income Tax Authority)
  • Authorized to act as Authorized Representative (in case Authorized Representative wants to respond on behalf of taxpayer)
  • Active TAN (in case of TAN proceedings)

3.Step-by-Step Guide

Step 1: Log in to the e-Filing portal using your user ID and password.

 

Step 2: On your Dashboard, click Pending Actions > e-Proceedings.

 

Step 3: On the e-Proceedings page, click Self.
 


Note:

  • If you log in as an Authorized Representative, click As Authorized Representative, and you will be able to view details of the notice.
  • If you required to respond to a notice that has been issued as part of compliance under notice section 133(6) or 131 to self -PAN/TAN, click Of Other PAN/TAN.
Defective Notice u/s 139(9) Refer to Section 3.1
Intimation u/s 245 - Adjustment against Demand Refer to Section 3.2
Prima Facie Adjustment u/s 143(1)(a) Refer to Section 3.3
Suo-moto Rectification u/s 154 Refer to Section 3.4
Notices issued by Assessing Officer or any other Income Tax Authority Refer to Section 3.5
Seek for Clarification Communication Refer to Section 3.6
To add/withdraw Authorized Representative Refer to Section 3.7

3.1. To view and submit response to Defective Notice u/s 139(9):

Step 1: Click View Notice corresponding to the Defective Notice u/s 139(9) and you can:

View and Download Notice Follow Step 2 and Step 3
Submit Response Follow Step 4 to Step 7

 


To View and Download Notice 

Step 2:
Click Notice/Letter pdf.
 

Step 3: You will be able to view the notice issued to you. If you wish to download the notice, click Download.
 


To Submit Response

Step 4: Click Submit Response.
 


Step 5: You can either select Agree or Disagree.
 


Step 5a: If you select Agree, then select Mode of Response as Online (Click Proceed with ITR and you will be able to open the ITR form online for the correction of defect) or Offline (upload the correct XML/ JSON file as applicable) and click Continue.
 


Note: If you select Offline Utility, you will be required to click Download and then upload the correct XML/ JSON file as applicable.

Step 5b: If you select Disagree, then select the reason from the list of options given in the dropdown and click Continue.
 


Step 6: Select the Declaration checkbox and click Proceed to e-Verify.
 


Note: Refer to the How to e-Verify user manual to learn more.

After successful e-Verification, a success message is displayed along with a Transaction ID. Please keep a note of the Transaction ID for future reference. You will also receive a confirmation message on your email ID registered on the e-Filing portal.


Step 7: If you wish to view the response submitted, click View Response on the Successful Submission page. You will be able to view the details of notices, response / remarks provided.


3.2. To view and submit response for Intimation u/s 245 – Adjustment against Demand:

Step 1: Click View Notice corresponding to Adjustment u/s 245 and you can:

View and Download Notice Follow Step 2 and Step 3
Submit Response Follow Step 4 to Step 7


Note: In case you have been issued Intimation u/s 245 in previous Assessment Years as well, you can search for the most recent Intimation u/s 245 issued based on Assessment Year or Demand Reference Number.

Step 2: Click Notice/Letter pdf.
 


Step 3: You will be able to view the notice issued to you. If you wish to download the notice, click Download.

To Submit Response

Step 4: Click Submit Response.


Step 5: Details of Outstanding Demand related to 245 demand will be displayed. You can either select Demand is correct or Disagree with Demand (Either full or Part) or Demand is not correct but agree for adjustment.


Step 5a: If you select Demand is correct, you will be required to select the checkbox and provide an answer to Have you already paid the demand amount and add the challan details, if already paid and click Save and go to Step 6.


Note: Once you agree that the demand is correct, you cannot disagree with demand later on.

Step 5b: If you select Disagree with Demand (Either full or Part), you will be required to add reason(s) for disagreement and click Save and go to Step 7.


Step 5c: If you select Demand is not correct but agree for adjustment, a message will be displayed, click Continue and add a reason for disagreement and go to Step 6.
 


Step 6: Enter Set Priority for the order in which the adjustment is favoured and click Submit Response.


Note: You can set priority for adjusting demand in case you have more than one outstanding demand to be paid / adjusted. 

Step 7: Select the Declaration checkbox and click Proceed to e-Verify


Note: Refer to the How to e-Verify user manual to learn more.

On successful e-Verification, a success message is displayed along with a Transaction ID and Acknowledgment Number. Please keep a note of the Transaction ID and Acknowledgment Number for future reference. You will receive a confirmation message on your email ID registered on the e-Filing portal.

3.3. To view and submit response to Prima Facie Adjustment u/s 143(1)(a)

Step 1: Click View Notice corresponding to Adjustment u/s 143(1)(a) and you can:

View and Download Notice Follow Step 2 and Step 3
Submit Response Follow Step 4 to Step 11


Step 2: Click Notice/Letter pdf.
 


Step 3: You will be able to view the notice issued to you. If you wish to download the notice, click Download.
 


To Submit Response

Step 4: Click Submit Response.
 


Step 5: You will be able to view the details of the Prima Facie Adjustments found by CPC in your filed ITR. Click on each variance to provide responses.
 


Step 6: On clicking the variance, details of the variance will be displayed. To provide response for the particular variance, click Provide Response.
 


Step 7: Select the relevant response from the dropdown and click Save after responding to each Prima Facie Adjustment.
 


Step 8: Once all the responses have been provided, click Back.
 


Step 9: On clicking Back, you will be taken back to the details of Prima Facie Adjustment found by CPC in your filed ITR. After responding to each variance, the responses will be saved. Click Continue.
 


Step 10: Select the Declaration checkbox and click Proceed to e-Verify.
 


Note: Refer to the How to e-Verify user manual to learn more.

On successful e-Verification, a success message is displayed along with a Transaction ID. Please keep a note of the Transaction ID for future reference. You will also receive a confirmation message on your email ID registered on the e-Filing portal.
 


Step 11: If you wish to view the response submitted, click View Response on the Successful Submission page. You will be able to view the details of notices, response / remarks provided.


3.4. To view and submit response to Suo-moto Rectification u/s 154

Step 1: Click View Notice corresponding to the proceedings u/s 154 and you can:

View and Download Notice Follow Step 2 and Step 3
Submit Response Follow Step 4 to Step 7

 


Step 2: Click Notice/Letter pdf.


Step 3: You will be able to view the notice issued to you. If you wish to download the notice, click Download.
 



To Submit Response

Step 4: Click Submit Response.


Step 5: Details of the mistakes proposed to be rectified will be displayed. Select the response for each mistake proposed to be rectified. You can either select Agree and proceed with rectification or Disagree and object to the rectification.


Step 5a: If you agree with the proposed rectification, select Agree and proceed with rectification and click Continue.


Step 5b: If you disagree with the proposed rectification, select Disagree and object to the rectification, select the reason from the dropdown and click Continue. 


Step 6: Select the Declaration checkbox and click Proceed to e-Verify.


Note: Refer to the How to e-Verify user manual to learn more.

On successful e-Verification, a success message is displayed along with a Transaction ID. Please keep a note of the Transaction ID for future reference. You will also receive a confirmation message on your email ID registered on the e-Filing portal.
 


Step 7: If you wish to view the response submitted, click View Response on the Successful Submission page. You will be able to view the details of notices, response / remarks provided.
 


3.5. To view/submit response or seek adjournment of response due date to notice issued by Assessing Officer or any other Income Tax Authority (including respond as part of compliance related to other PAN/TAN)

Step 1: Click View Notice corresponding to the notice issued by Income Tax Official and you can:

View and Download Notice Follow Step 2 and Step 3
Submit Response Follow Step 4 to Step 10
Respond as part of compliance - Of other PAN / TAN Follow Step 4 to Step 10


Step 2: Click Notice/Letter pdf.
 


Step 3: You will be able to view  the notice issued to you. If you wish to download the notice, click Download.
 


To Submit Response

Step 4: Click Submit Response.
 


Step 5: Read the instructions for attaching documents and click Continue.
 


Note: If you are responding to a notice which requires you to submit the ITR, a message will be displayed for filing the ITR. Click Proceed and select the ITR type from the dropdown and click Continue.

Step 6: You can select Partial Response (if you wish to submit response in more than one submission, or if the number of categories exceed 10) or Full Response (if you wish to submit response in single submission, or if the number of categories is less than 10).
 


Step 7: Enter Add Written Response/Remarks (up to 4000 characters), select the categories for attaching the documents and click Add Document to upload the required attachment. Click Continue.
 


Note:

  • You will be required to attach the required document for each category selected.
  • The maximum size of a single attachment should be 5 MB.
  • If you have multiple documents to upload, put them together in a zipped folder and upload the folder. The maximum size of all attachments in a zipped folder should be 50 MB.

Step 8: Select the Declaration checkbox and click Proceed to e-Verify.
 


Note: Refer to the How to e-Verify user manual to learn more.

On successful e-Verification, a success message is displayed along with a Transaction ID and Acknowledgment Number. Please keep a note of the Transaction ID and Acknowledgment Number will be displayed, and you will receive a confirmation message on the email ID registered on the e-Filing portal.

Step 9: If you wish to view the response submitted, click View Response on the Successful Submission page. You will be able to view the details of notices, response / remarks provided.

To View / Seek Adjournment

Step 1: If you wish to seek or view adjournment, click Seek/View Adjournment.


Step 2: Select Adjourned date sought up to, Reason for seeking Adjournment, enter remark/reason, attach file (if any) and click Submit.
 


On successful submission, a Transaction ID will be displayed. Please keep a note of the Transaction ID for future reference. You will also receive a confirmation message on the email ID registered on the e-Filing portal. 
 


To Seek Video Conferencing

Step 1: If you want to request for video conferencing, click Seek Video Conferencing.


Note: This will be available only if Assessing Officer has flagged the notice for raising a video conferencing request.

Step 2: Select the Reason for Seeking Video Conferencing, enter Reason/Remarks, Attach File (if any) and click Submit.


On successful submission, a Transaction ID will be displayed. Please keep a note of the Transaction ID for future reference. You will receive a confirmation message on the email ID registered on the e-Filing portal. 


3.6. To view and submit response to Seek for Clarification Communication

Step 1: Click View Notice corresponding to Seek for Clarification and you can:

View and Download Notice Follow Step 2 and Step 3
Submit Response Follow Step 4 to Step 7

 


Step 2: Click Notice/Letter pdf.


Step 3: You will be able to view the notice issued to you. If you wish to download the notice, click Download.
 


To Submit Response

Step 4: Click Submit Response.
 


Step 5: On the Submit Response page, click Provide Response.
 


Step 6: Select the reason from the dropdown and click Continue.
 


Step 7: Select the Declaration checkbox and click Proceed to e-Verify.
 


Note: Refer to the How to e-Verify user manual to learn more.

On successful e-Verification, a success message along with a Transaction ID will be displayed. Please keep a note of the Transaction ID for future reference. You will also receive a confirmation message on your email ID registered on the e-Filing portal. 


Step 8: In case you want to view the response submitted by you, click View Response  on Successful Submission page and your response will be displayed.
 


3.7. To Add / Withdraw Authorized Representative to respond to a notice

(You can add an Authorized Representative for responding to various kinds of e-Proceedings on your behalf, except for Intimation u/s 245) 

Step 1: Log in to the e-Filing portal using your valid user ID and password.
 


Step 2: On your Dashboard, click Pending Actions > e-Proceedings

 


Step 3: Select the notice / intimation / letter and click Add / View Authorized Representative.

View and Download Notice Refer to Section 3.7.1 
Submit Response Refer to Section 3.7.2


3.7.1 To add an Authorized Representative to respond to a notice:

Step 1: If there are no Authorized Representatives added previously, click Add Authorized Representative.
 


Note: In case you already have an Authorized Representative added of your choice, select Make Active and click Confirm.
 


Step 3: A  6-digit OTP is sent on your primary mobile number and email ID registered on the e-Filing portal. Enter the 6-digit mobile or email OTP and click Submit. 
 


Note:

  • OTPs will be valid for 15 minutes only.
  • You have 3 attempts to enter the correct OTP.
  • The OTP expiry countdown timer on screen tells you when the OTP will expire.
  • On clicking Resend OTP, a new OTP will be generated and sent.

After successful validation, a success message is displayed along with a Transaction ID. Please keep a note of the Transaction ID for future reference. You will also receive a confirmation message on your email ID and mobile number registered on the e-Filing portal.

3.7.2. To withdraw Authorized Representative

Step 1: Click Withdraw against the details of the respective authorized representative and the status will change to Cancelled.


Note: You will only be able to withdraw an active Authorized Representative. In case the status is changed to Request Accepted, you will be required to provide the reason and the Authorized Representative will be removed.

4. Related Topics