search-openmobilesearch
Do not have an account?
Already have an account?

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

2.What are the benefits of e-Proceedings?
e-Proceedings is a simple way to respond electronically to all notices / intimation / letters issued by Income Tax Department. It reduces the compliance burden of 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.

3. Can I view my response once I have submitted my response to the notice issued to me?
Yes, you can view the response submitted by you or by your Authorized Representative.

4. Where can I see if any query has been raised against my response given on Adjustment u/s 143(1)(a) issued to me?
You can view the queries raised by the Income Tax Department under e-Proceedings.

5. I have 4 days left prior to the Proceeding Limitation Date. Why am I unable to submit my response?
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.

6. Can I edit my response after responding to a notice on the e-Filing portal?
No, you cannot edit your response once submitted on the e-Filing portal.

7. What are the notices/orders can I respond to under e-Proceedings?
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 response to the following notices through this 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
  • Seek for Clarification communication

8.In the respond to notice issued by AO, the number/size of attachments is more than the permitted size, what should I do?
The maximum size permitted of a single attachment should be 5 MB. In case you have more than 1 document to upload, you can 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. If the size of the single document or the zipped folder exceeds the permitted limit, you can optimize the document/folder by reducing the file size.

9.What is intimation u/s 245 and is it mandatory to respond to 245 intimation issued to me by the Income Tax Department?
Intimation u/s 245 is issued by the Income Tax Department to intimate taxpayers that the Department proposed to adjust the previous year's pending tax payable (demand) with the current year's refund. In case no response is received within 30 days of the issue of this intimation, the return of income will be processed after making necessary adjustment(s).

10.What is a Defective Return?
A 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.

11.How do I know if my return is defective?
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 via email on your registered email ID and the same can be viewed by logging in to the e-Filing portal.

12.Can I update or withdraw my response after submitting the response on the e-Filing portal?
No, you cannot update or withdraw your response once submitted on the e-Filing portal.

13.Can I authorize another person to respond to my Defective Notice?
Yes, you can authorize another person to respond to the defective notice u/s 139(9).

14.Can I correct the defect in the ITR Form online?
Yes, you can submit the response by online correcting the defect in the ITR Form.

15. What is the time limit within which I can respond to a Defective Notice sent by Income Tax Department?
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.

16. What if I don't respond to a Defective Notice?
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.

17. I have been notified about defective returns u/s 139(9). Can I file the return as fresh return for that Assessment Year?
Yes, you can either file the return as a fresh / revised return incase the time provided for filing the return in a particular Assessment Year has not lapsed or alternatively you can also choose to respond to Notice u/s139. However, once the time provided for filing the return for a particular Assessment 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). If you are unable to respond to the notice, the return will be treated as invalid or not filed for that Assessment Year.

18. What are some of the common errors that make a return defective?
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, 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 is 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.
  • Taxpayer having income under the head Profits and Gains of Business or Profession but has not filled Balance Sheet and Profit and Loss Account.

19. What is Seek for Clarification communication?
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.

20. Do I need to log in to e-Filing portal to view and submit response using e-Proceedings service?
Yes, you will be required to log in to the e-Filing portal to view and submit response using e-Proceedings service.

21. Do I need to e-Verify the response / submission made using the e-Proceedings  service? 
Yes, you will be required to e-Verify the response submitted by you using the e-Proceedings service.

22. Can I respond to a Seek for Clarification Notice without logging on to the e-Filing portal?
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.

23. Can somebody else respond to the notices issued to me by the Income Tax Authority on my behalf using the e-Proceedings service?
Yes, you can add an Authorized Representative to respond to a notice on your behalf using the e-Proceedings service except in case of Intimation u/s 245.

24. Can I remove an already added / existing Authorized Representative?
Yes, you can remove or withdraw the representative authorized by you.

25. Can I add two Authorized Representatives to respond to the notice issued to me?
No, you can only have one Authorized Representative active at a time for a proceeding.

26. I have filed a revised return. Do I still need to respond to the Seek for Clarification communication issued to me?
No, it will not be allowed to submit a response in case you have already filed a revised return for the same assessment year. A message stating 'Revised Return has been filed against this notice; no further action is required' will be displayed. 

27. Is it mandatory for me to respond to the Seek for Clarification communication issued to me? If yes, then what is the time limit within which I should submit my response?
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. 

28. I am not able to add an Authorized Representative for the Intimation u/s 245. What should I do?
For the Intimation u/s 245, you cannot add an Authorized Representative. An Authorized Representative may on your behalf respond to the following notices:

  • Defective Notice u/s 139(9)
  • Prima Facie Adjustment u/s 143(1)(a)
  • Suo-moto Rectification u/s 154
  • Notices issued by Assessing Officers (ITBA Notices)
  • Seek for clarification communication