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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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        Companies Law

        List of corporations owned and controlled by Central Government within the meaning of the section ‑ List being only illustrative

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        Government control of corporations clarified: illustrative list identifies central government owned or controlled entities and key exclusions. The circular clarifies that, for the statutory test of government ownership or control, nationalised banks, public life and general insurance entities, and a national development finance bank are to be regarded as owned or controlled by the Central Government; it excludes certain cooperative and private development and investment institutions and states that the enumerated list is illustrative rather than exhaustive.
                          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.

                                Government control of corporations clarified: illustrative list identifies central government owned or controlled entities and key exclusions.

                                The circular clarifies that, for the statutory test of government ownership or control, nationalised banks, public life and general insurance entities, and a national development finance bank are to be regarded as owned or controlled by the Central Government; it excludes certain cooperative and private development and investment institutions and states that the enumerated list is illustrative rather than exhaustive.


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