Submission window for faceless income tax proceedings may close before limitation date; authority can disable or re enable e submission.

The e submission availability for responses in faceless income tax proceedings is limited by the proceeding limitation date and the Income Tax Authority's discretion; when a proceeding is open the submission window is normally accessible only until seven days before the proceeding limitation date and closes at the cutoff time, while absence of a limitation date permits the Authority to close e submission, subject to possible re enabling at the Authority's option.

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