Library / Income-tax Act, 2025: The Professional's Master Guide

Appendix I: Specimen Formats

The formats below are starting points. Adapt them to the facts, keep the tone factual, and attach indexed documents. Most submissions are now made through the e-filing portal, where the text can be pasted and attachments uploaded.

Reply to a notice for information or inquiry

To: The Assessing Officer, [Ward or Circle], [City]

Subject: Reply to notice dated [date] (DIN [number]) for Tax Year [year], PAN [number]

Sir or Madam,

1. This refers to the above notice asking for [brief description of the information sought].

2. The information is furnished point-wise below, with supporting documents attached as Annexures 1 to [n].

3. [Point 1 of the notice]: [Reply with facts, amounts and reference to annexure].

4. [Point 2 of the notice]: [Reply].

5. The assessee requests that the information be taken on record. Any further information required will be furnished promptly.

Yours faithfully, [Name], [Designation or Authorised Representative], [Date]

Application for rectification of a mistake apparent from the record

To: [Centralised Processing Centre or Assessing Officer]

Subject: Application for rectification of intimation or order dated [date] for Tax Year [year], PAN [number]

1. In the above intimation or order, [describe the mistake, for example, TDS credit of Rs. [amount] reflected in Form 168 has not been allowed].

2. The mistake is apparent from the record because [reason, with reference to the return, Form 168 or the order itself].

3. It is requested that the mistake be rectified and the demand of Rs. [amount] be reduced or the refund of Rs. [amount] be issued.

Documents attached: [list].

Application for stay of demand

To: The Assessing Officer, [Ward or Circle]

Subject: Request for stay of demand of Rs. [amount] for Tax Year [year], PAN [number]

1. An order dated [date] has created a demand of Rs. [amount].

2. The assessee has filed an appeal before the Commissioner (Appeals) on [date] (acknowledgement attached).

3. The additions are [briefly: covered in the assessee's favour by decisions of the jurisdictional High Court or Tribunal, or based on estimates without material].

4. The assessee requests that the demand be stayed until disposal of the appeal. The assessee is willing to pay [20% or other amount] of the disputed demand, as per the applicable instructions.

Request for adjournment

Subject: Request for adjournment of hearing fixed on [date] for Tax Year [year], PAN [number]

1. The assessee is compiling the details sought in the notice dated [date], which involve [reason: information from third parties, voluminous records].

2. It is requested that the hearing be adjourned by [number] days. The assessee will furnish the complete reply on or before [date].

Request for condonation of delay in filing an appeal

Subject: Condonation of delay of [number] days in filing appeal against order dated [date]

1. The order was received on [date] and the appeal was due on [date]. The appeal has been filed on [date].

2. The delay was due to [reason: illness of the proprietor, supported by medical certificate; the order being received in an email that was not monitored].

3. The delay was neither deliberate nor due to negligence. The assessee has a good case on merits. It is requested that the delay be condoned in the interests of justice.