E-Proceedings User Manual - Income Tax Department
E-Proceedings User Manual - Income Tax Department
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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:
3.Step-by-Step Guide
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Step 1: Log in to the e-Filing portal using your user ID and password.
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Note:
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Other PAN/TAN.
Suo-moto Rectification
Refer to Section 3.4
u/s 154
Notices issued by
Assessing Officer or any
other Income Tax Refer to Section 3.5
Authority
To add/withdraw
Authorized Representative Refer to Section 3.7
Step 1: Click View Notice corresponding to the Defective Notice u/s 139(9) and you
can:
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To View and Download Notice
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
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Step 5: You can either select Agree or Disagree.
proceedings)
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.
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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:
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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 3: You will be able to view the notice issued to you. If you wish to download the
notice, click Download.
To Submit Response
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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.
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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.
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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.
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Note: You can set priority for adjusting demand in case you have more than one
outstanding demand to be paid / adjusted.
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3.3. To view and submit response to Prima Facie Adjustment u/s 143(1)(a)
Call1:English
Step Click View Notice corresponding to Adjustment u/s 143(1)(a) and you can:
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Submit Response
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Step 3: You will be able to view the notice issued to you. If you wish to download the
notice, click Download.
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To Submit Response
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Us4: Click Submit Response.
Step
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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.
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Step 8: Once all the responses have been provided, click Back.
proceedings)
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.
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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.
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Submit Response
ec/foportal/help/respond-to-e- Follow Step 4 to Step 7
proceedings)
Step 3: You will be able to view the notice issued to you. If you wish to download the
notice, click Download.
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To 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.
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Step 5b: If you disagree with the proposed rectification, select Disagree and object to
the rectification, select the reason
Call from the dropdown and click Continue.
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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,
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Step 1: Click View Notice corresponding to the notice issued by Income Tax Official
and you can:
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
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Step
Us5: Read the instructions for attaching documents and click Continue.
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Note: If you are responding to a notice which requires you to submit the ITR,
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a message will be displayed for filing the ITR. Click Proceed and select the ITR type
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from the dropdown and click Continue.
proceedings)
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 9: If you wish to view the response submitted, click View Response on the
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Successful Submission page. You will be able to view the details of notices,
response / remarks provided.
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Step 2: Select Adjourned date sought up to, Reason for seeking Adjournment, enter
proceedings)
remark/reason, attach file (if any) and click Submit.
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.
Step 1: Click View Notice corresponding to Seek for Clarification and you can:
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Step 2: Click Notice/Letter pdf.
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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 6: Select the reason from the dropdown and click Continue.
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Step 8: In case you want to view the response submitted by you, click View
Response on Successful Submission
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Step 1: Log in to the e-Filing portal using your valid user ID and password.
Step 3: Select the notice / intimation / letter and click Add / View Authorized
Representative.
Note: In case you already have an Authorized Representative added of your choice,
select Make Active and click Confirm.
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Step 3: A 6-digit OTP is sent on your primary mobile number and email ID registered
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the e-Filing portal. Enter the 6-digit mobile or email OTP and click Submit.
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OTPs will be valid for 15 minutes only.
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The OTP expiry countdown timer on screen tells you when the OTP will
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On clicking Resend OTP, a new OTP will be generated and sent.
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
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