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AI Drafter ✕

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.

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        Income Tax

        2018 (8) TMI 1321 - HC - Income Tax

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        TDS on fixed deposit interest without Section 197A certificate follows binding Supreme Court precedent in favour of the assessee. Where an assessee bank pays interest on fixed deposits without a certificate under Section 197A of the Income-tax Act, the question is whether tax must be ...
                        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.

                            TDS on fixed deposit interest without Section 197A certificate follows binding Supreme Court precedent in favour of the assessee.

                            Where an assessee bank pays interest on fixed deposits without a certificate under Section 197A of the Income-tax Act, the question is whether tax must be deducted at source. The text notes that the Supreme Court had already decided the same legal issue in favour of the assessee, so no contrary view could be taken in the appeal. On that binding authority, the issue was answered in favour of the assessee and against the Revenue.


                            Issues: Whether, in the absence of a certificate under Section 197A of the Income-tax Act, 1961, the assessee bank was required to deduct tax at source from interest payable on fixed deposits.

                            Analysis: The question stood concluded by the Supreme Court in favour of the assessee on the same legal issue. In view of that binding decision, no contrary view could be taken in the present appeal.

                            Conclusion: The issue was answered in favour of the assessee and against the Revenue.

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