Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Conclusive discharge certificate bars further duty, interest or prosecution for the specified matter and period under the Scheme. A discharge certificate issued under section 126 is conclusive as to the matter and time period stated: the declarant shall not be liable for further duty, interest or penalty, shall not be liable to prosecution for that matter and period, and the matter and period shall not be reopened; however, issuance does not amount to departmental acquiescence, does not preclude notices for subsequent periods or different matters for the same period, and a materially false voluntary declaration discovered within one year will be treated as if never made and may be reopened.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Conclusive discharge certificate bars further duty, interest or prosecution for the specified matter and period under the Scheme.
A discharge certificate issued under section 126 is conclusive as to the matter and time period stated: the declarant shall not be liable for further duty, interest or penalty, shall not be liable to prosecution for that matter and period, and the matter and period shall not be reopened; however, issuance does not amount to departmental acquiescence, does not preclude notices for subsequent periods or different matters for the same period, and a materially false voluntary declaration discovered within one year will be treated as if never made and may be reopened.
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