(The contents of this article are meant only for trainingpurpose and do not reflect the official views of theIncome Tax Department or Government of India)
Basics of LetterAppearance 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.
Basics of LetterA 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.
Basics of LetterCorrespondence 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.
Basics of LetterDepartments 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.
Parts of lettersHeading It should contain full office address It should contain PIN It should contain Phone Number
Parts of lettersFile 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.
Parts of lettersSpecial mailing notations Special notations such as "confidential" should appear top of the letter and should be clearly visible.
Parts of lettersInside address Includes addressees title and full name, business title, business name, and full address. In all correspondence to assessee the PAN should be quoted properly
Parts of lettersAttention 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.
Parts of lettersSalutationOne line after the attention line Sir/Madam, Ladies and Gentlemen, Dear Sir or Madam, Dear Sirs (company, Firm etc.)
Parts of lettersSubject 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.
Parts of lettersMessage 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
Parts of lettersComplimentary 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.
Parts of lettersThe 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
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
NOTE & ORDER SHEETNOTE 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..
ORDER SHEETORDER SHEET IS THE MIRROR OF THEFILESITUATIONS WHERE PROBLEMS CANARISE AT A FUTURE DATECARELESS ENTRIESSKETCHY NOTESNOT OBTAINING SIGNATURES OFASSESSEE/AR AT THE TIME OFHEARINGNON-RECORDING OF NON-PRODUCTION OF RELEVANT DETAILSNOT CONFRONTING FACTS TO AR
ORDER SHEETREASONS U/S 148IN ONE OF THE CASES BY LOOKING ATORDER SHEET, ITAT FOUND THATPENALTY IS INITIATED LONG AFTERASST WAS DONEORDER SHEET IS CONTEMPORANEOUSRECORD OF THE PROCEEDINGS –ASSUMES EVIDENTIARY VALUEOVER WRITINGS ANDINTERPOLATIONS TO BE AVOIDEDDATE WISE (CHRONOLOGICAL)RECORD OF EVENTS TO BE MADE
ORDER SHEETEACH ENTRY TO BEAR A CONSECUTIVESERIAL NUMBER - SERIAL NUMBERING OFTHE PAGES OF THE ORDER SHEETTO ENSURE COMPLETENESS AND CONTINUITYOF PROCEEDINGSNOTING OF EVERY ORDER/HEARING THATHAS BEARING ON THE PROCEEDINGSTENDENCY OF AUDITORS TO SIGN ON THEEDGE OF THE PAGE ?UNNECESSARY WRITING AND UNWANTEDWRITINGS TO BE AVOIDED SO THATEXTERNAL AGENCIES (SAY LITIGANTASSESSEES/AUDIT PARTY) CAN’T DRAWUNREASONABLE CONCLUSIONS
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.
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.
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.
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.
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