The document provides guidance on writing effective letters for a tax department. It outlines the key components of a letter, including the heading, file number and date, special notations, inside address, attention line, salutation, subject line, message body, complimentary close, signature, and enclosures. It emphasizes that letters are an important form of communication and representation for a department, so they should be well-organized, clear, and follow the appropriate style. Order sheets for case files are also discussed, highlighting the importance of maintaining accurate and complete records.

1. (The contents of this article are meant only for training
purpose and do not reflect the official views of the
Income Tax Department or Government of India)

2. Basics of Letter
Appearance
Upon receiving a handsomely spaced,
well-constructed, and well-organized
letter, a assessee unconsciously assumes it
has come from an up-to-date, well-
organized, and successful person.

3. Basics of Letter
A good letter is good advertising
Letter writing occupies at least one-third
of all office work, and good writing is the
most effective advertisement of your
capability. Any skills you can acquire or
improve in this area help you work more
quickly and effectively while advancing
your career.

4. Basics of Letter
Correspondence and the Deptt.’s image
The way in which a Department is known
to outsider, its good name, its reputation, and
the quality of its officers & staff, services all
comprise the Department’s image. Image is
very important, and pride, prestige and
peoples responses depends on this.

5. Basics of Letter
Department's style
Every department has its style of writing
letter.
It has been accepted after long expriment.
You being new is required to follow the
style.

6. Parts of letters
Heading
It should contain full office address
It should contain PIN
It should contain Phone Number

7. Parts of letters
File No. and date
Full and correct file No. is require for
any future reference. It should be ensured
that letter is issued form the file on relevant
subject.

8. Parts of letters
Special mailing notations
Special notations such as "confidential"
should appear top of the letter and should
be clearly visible.

9. Parts of letters
Inside address
Includes addressee's title and full name,
business title, business name, and full
address.
In all correspondence to assessee the
PAN should be quoted properly

10. Parts of letters
Attention line
If the letter is not addressed to any
specific person, skip one space after the
inside address and add, "Attention: —— ."
You can make the letter go to the attention
department easily.

11. Parts of letters
Salutation
One line after the attention line
Sir/Madam, Ladies and Gentlemen, Dear
Sir or Madam, Dear Sirs (company, Firm
etc.)

12. Parts of letters
Subject line
Gives an overview of what the letter is
about.
In a office, letter moves different tables
It save times if subject is clear and
specific.

13. Parts of letters
Message
The body of your letter with paragraph breaks,
optional indentions for paragraphs, bullet lists, and
number lists.
With the body of the letter, first consider its
appearance.
The body of the letter should be brief and
straightforward.
It should bring out the facts clearly and should be
able to convey your massage clearly.
There should not be repetition and it should not be
unnecessarily lengthy

14. Parts of letters
Complimentary close
When the salutation has been Sir or Respected
Sir, the complimentary closing should be Yours
faithfully.
When the salutation has been Dear Sir or My
Dear Sir, the complimentary closing can be
Yours truly or Very truly yours; no personal
connection exists between the writer and the
recipient.
Sincerely or Sincerely yours is appropriate when
there is an established personal as well as a
Departmental relationship.

15. Parts of letters
The signature
If in the body of the letter the writer has
referred to "we," "us," or "ours," the office,
and not an individual, is writing the letter.
Consequently the signature would then
consist of the typed name of the officer and
his designation under the complimentary
close.
Enclosures – Mention No. of enclosures

16. Some important spaceman of
letter/Notice
• Notice u/s 142(1)
• Notice u/s 143(2)
• Notice u/s 148
• Notice u/s 156
• Letter for out standing demand
• Letter – calling for information
• Letter for defective return
• Letter for refixation
• Notice u/s 154

17. NOTE & ORDER SHEET
NOTE SHEET –
- BRIEF ON THE SUBJECT
- WITH THE OPINION & SIGNATURE.
ORDER SHEET –
– ONLY THE GIST OF THE ACTION
– REASONS FOR THE ACTION
– GIST OF DISCUSSION
– WRITTEN BY A.O. / ON BEHALF OF A.O.
– ETC..

18. ORDER SHEET
ORDER SHEET IS THE MIRROR OF THE
FILE
SITUATIONS WHERE PROBLEMS CAN
ARISE AT A FUTURE DATE
CARELESS ENTRIES
SKETCHY NOTES
NOT OBTAINING SIGNATURES OF
ASSESSEE/AR AT THE TIME OF
HEARING
NON-RECORDING OF NON-
PRODUCTION OF RELEVANT DETAILS
NOT CONFRONTING FACTS TO AR

19. ORDER SHEET
REASONS U/S 148
IN ONE OF THE CASES BY LOOKING AT
ORDER SHEET, ITAT FOUND THAT
PENALTY IS INITIATED LONG AFTER
ASST WAS DONE
ORDER SHEET IS CONTEMPORANEOUS
RECORD OF THE PROCEEDINGS –
ASSUMES EVIDENTIARY VALUE
OVER WRITINGS AND
INTERPOLATIONS TO BE AVOIDED
DATE WISE (CHRONOLOGICAL)
RECORD OF EVENTS TO BE MADE

20. ORDER SHEET
EACH ENTRY TO BEAR A CONSECUTIVE
SERIAL NUMBER - SERIAL NUMBERING OF
THE PAGES OF THE ORDER SHEET
TO ENSURE COMPLETENESS AND CONTINUITY
OF PROCEEDINGS
NOTING OF EVERY ORDER/HEARING THAT
HAS BEARING ON THE PROCEEDINGS
TENDENCY OF AUDITORS TO SIGN ON THE
EDGE OF THE PAGE ?
UNNECESSARY WRITING AND UNWANTED
WRITINGS TO BE AVOIDED SO THAT
EXTERNAL AGENCIES (SAY LITIGANT
ASSESSEES/AUDIT PARTY) CAN’T DRAW
UNREASONABLE CONCLUSIONS

21. PRECIS WRITING
• A precis is a short summary
• A precis should reduce the length of the
original passage by at least two - thirds.
• A precis gives only the "heart" of a
passage.
• It omits repetition and such details as
examples, illustrations, and adjectives
unless they are of unusual importance.

22. PRECIS WRITING
• A precis is written entirely in the words of
the person writing it, not in the words of the
original selection.
• Avoid the temptation to lift long phrases and
whole sentences from the original.
• A precis is written from the point of view of
the author whose work is being summarized.
• Do not begin with such expressions as "This
author says" or "The paragraph means." Begin
as though you were summarizing your own
writing.

23. PRECIS WRITING
• Every important idea must be retained,
preferably in the order in which it
appears in the original.
• Unimportant points, including details,
illustrations and anecdotes, should be
discarded.
• A first draft of the precis should be
written, then checked to see that it
contains the main ideas of the passage.

24. PRECIS WRITING
• Although you should be as brief as
possible. Guard against being so
condensed that you obscure the point of
passage.
• Try to capture the tone or feeling of the
original, particularly if it is deliberately
humorous, ironic or biased.
• Check the draft for expression errors,
repetition or vague phrasing;
• Give a name
• Then write a smoother final version.