Authorized representative access via e Proceedings permitted, excluding responses to Intimation under Section 245 for income tax notices. An authorized representative may be added in the e Proceedings service to respond to notices and correspond with the Income Tax Authority, permitting delegated electronic communications and submissions; however, this facility does not extend to responses to Intimation under Section 245, which must be handled by the taxpayer directly.
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Provisions expressly mentioned in the judgment/order text.
Authorized representative access via e Proceedings permitted, excluding responses to Intimation under Section 245 for income tax notices.
An authorized representative may be added in the e Proceedings service to respond to notices and correspond with the Income Tax Authority, permitting delegated electronic communications and submissions; however, this facility does not extend to responses to Intimation under Section 245, which must be handled by the taxpayer directly.
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