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<h1>e Proceedings responses for income tax notices enable online submission of replies and attachments via the e filing portal.</h1> e Proceedings allows taxpayers to view and electronically respond to notices, intimations and letters issued by the Income Tax Department and CPC, using the e filing portal to upload responses and supporting attachments. Covered communications include defective return notices, intimations for adjustment against demand, prima facie adjustments, suo moto rectifications, Assessing Officer notices related to assessment or reassessment, and clarification or information requests.