The SOP is not addressed to any specific person or department, it is drafted in an essay format, whereas, the motivational letter is always addressed to a professor or department under whose guidance you will be studying. The motivation letter allows to you be in direct contact with the professor/department, hence, you should always aim to highlight points that make you stand out of the crowd, especially for PhD aspirants.

Questions to answer:

• What was your motivation/inspiration (family member/ personality/ any story/ documentary/ workshops, etc)?
• Programme and course chosen during UG, mention any crucial project and your role in it, significant achievements etc
• Job experience, your role, significant achievements etc
• Mention extracurricular activities or NGO-related activities only if it is relevant to your programme/course
• PhD/research aspirants should discuss their publications and works and research findings