What are the salient features of ‘E-Proceedings’ functionality on the ‘e-filing’ portal of the Income Tax department?

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..... -proceeding' facility. It is a simple way of communication between the assessing authority and assessee, through electronic means, without the necessity to visit the Income-tax office to conduct the assessment proceedings. In the e-proceedings initiatives, all the letters, income tax notices, questionnaires, intimations, orders and other communications are directly sent to the taxpayers' .....

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