E-Proceedings & Notices

The Income Tax Department now runs almost all of its proceedings online. Notices, questionnaires, replies, hearings and orders move through the e-filing portal and the faceless assessment system instead of tax offices and paper files. That makes proceedings quicker and more transparent, but it also means deadlines are strict and every reply is on record. We read the notice, prepare the reply and evidence, and handle the proceeding for you as your authorised representative.

What e-proceedings are

E-proceedings are assessment, verification and other proceedings conducted electronically through the income tax portal. The officer and the taxpayer communicate online, so there is no need to visit the office unless specifically required, and every step is time-stamped.

The legal framework

• Section 282 allows notices and orders to be served electronically.
• Section 144B sets out the faceless assessment procedure, which grew out of the 2019 e-assessment scheme.
• Faceless appeals extend the same approach to appeals before the Commissioner (Appeals).
• The e-proceedings facility on the portal brings these together under your login.

How the system works

Proceedings we handle

Scrutiny assessments (section 143(3))

• Replies to detailed questionnaires under section 142(1)
• Supporting large deductions, exemptions and expenses
• Explaining income differences and cash deposits
• Providing audit reports, ledgers and evidence

Limited scrutiny

Review of specific issues only, such as a mismatch or a particular deduction. Replies are confined to those issues.

Reassessment (sections 147 to 151)

• Replies to show-cause notices under section 148A before reopening
• Objections to the reasons for reopening
• Evidence that the income was disclosed or is not taxable
• Checking whether reopening is within the time limits

Adjustments and mismatches (section 143(1)(a))

Replies to proposed adjustments for differences between the return and AIS, Form 26AS or the audit report.

Penalty proceedings (section 270A and others)

Replies to show-cause notices for under-reporting or misreporting, and applications for immunity where available.

Disallowed deductions and exemptions

Supporting claims such as 80G donations (receipts and Form 10BE), 80D health insurance, section 54 / 54F capital gains exemptions (purchase and sale documents), and life insurance under section 10(10D).

Demands and rectification (section 154)

• Responding to outstanding demands shown on the portal
• Rectification requests for mistakes apparent from the record
• Following up with the Centralised Processing Centre and the assessing officer

NRI and treaty matters

Replies on treaty claims, Form 10F and tax residency certificates, and notices relating to TDS under sections 195 and 197.

Faceless assessment and e-proceedings: the difference

E-proceedings are the online platform. Faceless assessment is a way of assessing in which the case is allotted to a unit anywhere in the country, with no contact between the taxpayer and the officer and all communication through a central system. Some proceedings, such as certain rectifications and demands, are still handled online by your jurisdictional officer.

Documents often asked for

Common difficulties

• Portal problems close to deadlines
• Notices written in technical legal language
• File size and format limits on uploads
• Short response times, often 7 to 15 days
• Not knowing that a professional can be authorised to act for you

Acting through an authorised representative

You can authorise a chartered accountant, advocate or other eligible representative on the portal. The representative can view notices, file replies, upload documents, attend video hearings and handle appeals on your behalf.

Good practice

• Check your registered email and the portal regularly, and keep your contact details current.
• Keep records for at least the period in which a case can be reopened.
• Reply by the due date, or ask for an adjournment before it passes.
• Answer what is asked, clearly, with indexed evidence.
• Get advice early, before the first reply sets the direction of the case.

Common questions

What happens if I don't reply to a notice?

The officer can complete the assessment on the information available (a best judgment assessment under section 144), and penalties for non-compliance may apply.

Can I ask for more time?

Yes, an adjournment can be requested online with reasons, before the due date. It is at the officer's discretion.

Will I have to visit the tax office?

Generally no. Personal hearings in faceless proceedings are by video conference, on request.

Section and form numbers on this page refer to the Income-tax Act, 1961 and its rules. From 1 April 2026 the Income-tax Act, 2025 applies, with new section and form numbers; the requirements described here are broadly unchanged. We use whichever numbering applies to your transaction date.