Rectification Under Section 154 Letter Format – 18+ Examples
Rectification Under Section 154 Letter Format: Rectification under Section 154 of the Income Tax Act, 1961 provides taxpayers with the opportunity to rectify mistakes made in their income tax returns. This section allows taxpayers to approach the Income Tax Department with a request for rectification if they notice any errors or discrepancies in their tax returns. In this article, we will provide a guide on how to write Rectification Under Section 154 Letter Format.
Writing Tips for Rectification Under Section 154 Letter Format
Content in this article
- Addressing the Letter: The Verification letter should be addressed to the Assessing Officer (AO) of the respective jurisdiction. The AO’s name and address can be found on the income tax department’s website. It is important to address the letter to the correct officer to ensure the rectification process is completed promptly.
- Subject Line: The subject line of the Rectification Under Section 154 Letter Format should be “Request for Rectification under Section 154 of the Income Tax Act, 1961”. This will clearly indicate the purpose of the letter and ensure that it is routed to the correct department.
- Salutation: Begin the letter with a formal salutation, such as “Dear Sir/Madam”. It is important to maintain a polite and professional tone throughout the letter.
- Introduction: In the introduction, state your name, PAN number, and the assessment year for which you are requesting rectification. You can also mention the reason for requesting rectification and provide a brief explanation of the mistake that needs to be rectified.
- Details of Mistake: In the next section, provide detailed information about the mistake that needs to be rectified. This can include incorrect information, omissions, or any other errors that you have identified in your tax return. Provide supporting documents, if any, to substantiate your claim.
- Request for Rectification: Clearly state your request for rectification and the changes that need to be made to your tax return. Be specific and provide accurate information to ensure that the rectification process is completed without any further delays.
- Declaration: End the Rectification Under Section 154 Letter Format with a declaration stating that the information provided in the letter is true and correct to the best of your knowledge. Provide your signature and the date on which the letter is being sent.
- Enclosures: List all the documents that are being enclosed with the letter, such as a copy of your tax return, supporting documents, and any other relevant information.
- Closing: End the Rectification Under Section 154 Letter Format with a formal closing, such as “Sincerely” or “Yours faithfully”. It is important to thank the AO for their time and consideration in addressing your request.
- Contact Information: Include your contact information, such as your phone number and email address, in case the AO needs to contact you for further clarification or information.
Example 1: Rectification Under Section 154 Letter Format
To,
The Assessing Officer
Ward – 3
Income Tax Department
Mumbai
Subject: Request for Rectification under Section 154 of the Income Tax Act, 1961
Dear Sir/Madam,
I, XYZ, PAN No. ABCDE1234F, would like to request rectification of my income tax return for the assessment year 2021-22. I have identified an error in the tax return filed by me and request your kind consideration in rectifying the same.
I have noticed that the TDS amount mentioned in my Form 26AS and my tax return do not match. The TDS amount of Rs. 20,000 mentioned in Form 26AS has been reflected as Rs. 15,000 in my tax return. I am enclosing a copy of my Form 26AS and the tax return filed by me for your reference.
I request you to rectify the error in my tax return by considering the correct TDS amount of Rs. 20,000. I assure you that the information provided by me is true and correct to the best of my knowledge.
Thank you for your kind attention to this matter.
Sincerely,
XYZ
Enclosures:
Copy of Form 26AS
Copy of Tax Return
Example 2: Rectification Under Section 154 Letter Format
To,
The Assessing Officer
Ward – 6
Income Tax Department
Delhi
Subject: Request for Rectification under Section 154 of the Income Tax Act, 1961
Dear Sir/Madam,
I am writing to request rectification of my income tax return for the assessment year 2020-21. On reviewing my tax return, I have noticed that my income from salary has been incorrectly mentioned as Rs. 10,00,000 instead of Rs. 8,00,000.
I am enclosing a copy of my Form 16 as proof of my salary income. I request you to kindly rectify the error in my tax return by considering the correct salary income of Rs. 8,00,000.
I assure you that the information provided by me is true and correct to the best of my knowledge.
Thank you for your time and consideration.
Sincerely,
ABC
Enclosures:
Copy of Form 16
Copy of Tax Return
Example 3: Rectification Under Section 154 Letter Format
To,
The Assessing Officer
Ward – 2
Income Tax Department
Chennai
Subject: Request for Rectification under Section 154 of the Income Tax Act, 1961
Dear Sir/Madam,
I, PQR, PAN No. DEFGH5678I, would like to request rectification of my income tax return for the assessment year 2022-23. I have identified an error in the tax return filed by me and request your kind attention in rectifying the same.
On reviewing my tax return, I have noticed that my interest income from a fixed deposit has been incorrectly mentioned as Rs. 10,000 instead of Rs. 20,000. I am enclosing a copy of the interest certificate from the bank as proof of my interest income.
I request you to kindly rectify the error in my tax return by considering the correct interest income of Rs. 20,000.
I assure you that the information provided by me is true and correct to the best of my knowledge.
Thank you for your time and consideration.
Sincerely,
PQR
Enclosures:
Copy of Interest Certificate
Copy of Tax Return
Example 4: Email Template about Rectification Under Section 154 Letter Format
Subject: Request for Rectification under Section 154 of the Income Tax Act, 1961
Dear Sir/Madam,
I am writing to request rectification of my income tax return for the assessment year [insert year]. I have identified an error in my tax return, and I request your kind attention in rectifying the same.
[Explain the error in brief and attach any relevant documents that support your claim].
I request you to kindly rectify the error in my tax return under Section 154 of the Income Tax Act, 1961, by considering the correct information provided by me. I assure you that the information provided by me is true and correct to the best of my knowledge.
Please acknowledge receipt of this email and confirm the action taken to rectify the error.
Thank you for your time and consideration.
Sincerely,
[Your Name]
[Your PAN Number]
Enclosures:
[Attach relevant documents]
A Rectification Under Section 154 Letter Format should be clear, concise, and professional. By following the above-mentioned Rectification Under Section 154 Letter Format guidelines, taxpayers can ensure that their requests for rectification are processed promptly and accurately by the Income Tax Department.
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