Sample Reply to Deficiency Notice under Rule 45

 

Sample Reply to Deficiency Notice under Rule 45

To
The Joint Commissioner of Income Tax (Appeals)
[Appeal Unit Name, if available]
Through: Income Tax e-Filing Portal

Subject: Response to Deficiency Notice issued under Rule 45(2) of the Income Tax Rules, 1962 – Rectification of Defects in Form 35

PAN: [Your PAN]
Assessment Year: [AY XXXX-XX]
Appeal Reference Number: [Generated Appeal No.]
Date of Deficiency Notice: [DD/MM/YYYY]

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Respected Sir/Madam,

This is with reference to the Deficiency Notice issued under Rule 45(2) in connection with the above-mentioned appeal filed against the order passed under section [mention section, e.g., 143(3)] by the Assessing Officer.

I hereby submit that the deficiencies pointed out in the notice have been duly rectified as follows:

Sl. No.	Deficiency Pointed Out	Rectification Done / Remarks
1	[E.g., Appeal fee not paid / incorrect AY]	[E.g., Paid the requisite appeal fee and challan is attached]
2	[E.g., Copy of assessment order not uploaded]	[E.g., Now uploaded as PDF document with proper naming]
3	[Other deficiency, if any]	[Explain rectification]

All relevant documents, including the corrected Form 35 (if needed), have been uploaded via the e-Filing portal in response to the deficiency notice.

I request your good office to kindly consider the appeal as valid and continue the proceedings on merits.

Thanking you,

Yours faithfully,
[Your Name]
(Authorized Representative / Appellant)
Mobile: [XXXXXXXXXX]
Email: [youremail@example.com]
Date: [DD/MM/YYYY]
Place: [City]

Attachments:

1. Proof of fee payment (if applicable)

2. Assessment Order

3. Corrected Form 35 (if re-uploaded)

4. Other supporting documents