FAQs

TaxTMI AI Search lets you ask tax and corporate law questions in plain language — no need to frame exact keywords. The system understands the legal context of your query and retrieves the most relevant documents from TaxTMI's database of over one million legal documents covering Income Tax, GST, Service Tax, Customs, and Central Excise.

The AI system is trained on the TaxTMIdatabase to provide more accurate legal research results.

Scope: TaxTMI AI Search is a research tool - it retrieves relevant records from the database to support your legal research, but does not draft replies, applications or documents, and does not offer tax or legal consultancy.

An AI credit is the unit consumed each time you perform an AI Search. Different search modes use different numbers of credits based on the depth of AI processing involved — Basic Search uses 1 credit, and Advanced Search uses 3 credits.

Yes.

You can try TaxTMI AI Search without purchasing credits using the Demo option. It lets you experience the search before committing to a plan.

You may avail at AI DEMO & Pricing

Basic Search - 1 Credit

Quickly retrieves the most relevant legal documents for your query. You get the top results but no AI-generated summaries. Best when you want to locate documents and read them yourself.

Advanced Search - 3 Credits

Provides full AI analysis on top of the search results. You get:

• Top relevant legal documents
• An AI overview of the legal issue
• Individual AI summaries for each result
• An explanation of why each document is relevant

Best for complex research where you want to understand the legal position quickly.

Both modes search the same underlying database, so the core document set is often similar. The key difference is in how your query is interpreted. Advanced Search applies deeper query analysis, which can surface slightly more precise or better-organised results — especially for complex or nuanced questions.

Basic Search is useful when you:

• want to quickly find relevant case laws or documents
• prefer reading the full documents yourself
• want to conserve AI credits

Advanced Search is recommended when you:

• want a quick understanding of the legal issue
• want AI summaries of important cases
• want to see why each document is relevant to your query

It is especially useful for complex legal or multi-faceted research questions.

You can ask questions such as (examples):

Income Tax

• "Whether addition under section 68 can be made in the hands of the assessee company for share application money received from investors where the assessee has furnished PAN, bank statements and confirmation letters of the investors?"
• "Whether depreciation on goodwill arising on amalgamation is allowable under section 32 of the Income Tax Act after the amendment made by the Finance Act 2021?"
• "Whether the benefit of exemption under section 54F is available when the new residential house is purchased in the name of the spouse of the assessee out of the sale proceeds of a long-term capital asset?"
• "Whether TDS under section 194C is applicable on payment made to a clearing and forwarding agent who arranges transportation but does not own any vehicle?"

GST

• "Whether input tax credit is available on motor vehicles purchased by a company for transportation of its employees from residence to office and back under section 17(5) of the CGST Act?"
• "Whether supply of food and beverages by a company canteen to its employees at subsidised rates is liable to GST and whether ITC is available on inward supplies used for such canteen services?"
• "Whether the limitation period of two years for filing a refund claim under section 54 of the CGST Act applies to refund of tax paid under reverse charge mechanism on import of services?"
• "Whether a works contract for construction of a government hospital qualifies for concessional GST rate of 12% under entry 3(vi) of Notification 11/2017 Central Tax Rate?"

Customs

• "Whether redemption fine and penalty can be imposed simultaneously on the same goods where the importer has misdeclared the description of goods in the bill of entry to avail a lower rate of customs duty?"
• "Whether an advance ruling obtained under the Customs Act is binding on the jurisdictional officer when the facts and nature of transaction are identical to those described in the ruling application?"

AI Search will interpret the legal issue and retrieve the most relevant documents.

Unlike keyword search, AI Search understands the meaning and context of your query — so you should write it as a proper question or a clear legal statement, not just a few keywords. A query like "ITC construction" will return weaker results than "Whether input tax credit is available on construction of a commercial building used for business purposes".

The more context and intent you provide, the better the results. Aim for at least one complete sentence that clearly describes the legal issue you are researching.

The query box supports up to 2,000 characters, so there is enough room to frame your question in full.

You can enter up to 2,000 characters in the AI Search query box. This is generally sufficient for most legal research questions. For best results, keep your query focused on a specific legal issue rather than entering lengthy background facts. A concise, well-framed question typically returns more accurate results than a long paragraph.

AI Search covers content from the TaxTMI database including:

• Case Laws
• Acts, Rules and Regulations
• Notifications
• Circulars and Public Notices
• Tariff / HSN / ITC
• Duty Drawback
• Schedules and related legal materials
• Manuals / Ready Reckoner

Yes. You can apply filters such as:

• Law (Income Tax, GST, Customs etc.)
• Document Type (Case Laws, Notifications etc.)
• Date Range

Applying filters before searching helps narrow results to the most relevant documents for your query. 

However, please note that each time you apply or change a filter, a new AI Search is performed and AI credits are consumed. It is recommended to set your filters before running a search to get the most out of each credit.

No. AI Search is a research tool. It helps you locate relevant documents faster and understand the legal position at a glance. You should always verify results against the original legal sources and apply your professional judgment before advising clients.

Tax research often requires reviewing dozens of cases to build a view on a legal issue. TaxTMI AI shortens this process significantly — it finds the most relevant documents instantly and summarises the key legal points. Because it searches the authentic TaxTMI database, results are grounded in real legal materials, with no invented or hallucinated citations.

Yes. Your past AI searches are available in AI Search History, where you can review your previous queries and results at any time. [Max 30 past search will be displayed]

You can revisit any query and its results at any time. Viewing your history does not consume AI credits.

TaxTMI's regular keyword search works like a traditional search engine — it looks for the exact words you type within document text. If a document uses different terminology, it may not appear in the results.

AI Search understands the meaning and legal context of your query. Even if the documents use different words or phrasing, AI Search can identify them as legally relevant. For example, a query like "time limit for GST appeal" would also surface documents discussing "period of limitation" or "condonation of delay" — connections that keyword search would miss.

In short: keyword search finds the words; AI Search finds the answer.

AI Search involves real-time processing by large language models (LLMs) to interpret your query, rewrite it into a precise legal search, and — in Advanced Search — generate summaries and contextual explanations for each result. This processing has a significant computational cost that goes beyond standard database lookups. Charging per credit ensures that this capability remains sustainable and available to all users.

No. AI Search is an add-on feature and is not included in any standard TaxTMI subscription plan. You need to purchase AI Credits separately to use this feature. You can explore pricing and try a demo before purchasing. (Available at: AI DEMO & Pricing)

Once your AI credits are exhausted, you will not be able to perform new AI Searches until you purchase additional credits. You can still access AI Search History to review your past results without consuming any credits. Your regular keyword search on TaxTMI remains available regardless of your credit balance.

The AI summaries are generated from the actual text of the legal documents in the TaxTMI database. They are designed to reflect the document's content accurately. However, as with any AI-generated output, summaries should be treated as a starting point for research — not a substitute for reading the original document and applying professional judgment. TaxTMI AI does not generate or hallucinate non-existent documents.

Yes, and it is recommended. You can select filters for Law, Document Type, or Date Range before or alongside your AI Search. When filters are applied, the AI Search works within that filtered scope, delivering more targeted results. For example, filtering by GST and then searching for "ITC on capital goods" will focus results on GST-specific documents only.

Yes, Your AI Search queries and the results are associated with your TaxTMI account and are not shared with other users. Your search history is visible only to you and is accessible from AI Search History in your account.

Try rephrasing your question to be more specific, or break a broad question into a focused legal issue. You can also adjust filters to broaden or narrow the document scope — but keep in mind that changing filters will trigger a fresh AI Search and consume additional credits. If you still cannot find relevant results, it may indicate limited judicial or regulatory precedent on that matter in the TaxTMI database, in which case a follow-up with a tax professional is advisable.

It depends on what happened:

If the search stops midway or fails - for example due to a timeout or a technical interruption - no credits are deducted. You are not charged for an incomplete search.

If the search completes but finds no matching documents — credits will be consumed. This is because the AI process ran to completion — your query was interpreted, the database was searched, and the system determined that no relevant documents exist for that query. The credit covers the AI processing, not the number of results returned.

In such cases, try rephrasing your query or adjusting your filters before searching again.