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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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        Case ID :
        Income Tax

        Income-tax Act, 1961 : Order under section 119(2)(c) : Extending time limit for making the investments under section 54EC

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        Extension of investment deadline for section 54EC relief permits taxpayers to invest delayed capital gains following bond non-availability. Extension of the six-month investment period under section 54EC was ordered to address non-availability of notified capital gain bonds issued by NHAI and REC after an amendment limited eligible bonds to those issued on or after 1 April 2006; the Central Board of Direct Taxes, under section 119(2)(c), granted specified extended deadlines for taxpayers who transferred long-term capital assets during designated transfer periods to remove hardship caused by temporary non-availability of the bonds.
                        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.

                              Extension of investment deadline for section 54EC relief permits taxpayers to invest delayed capital gains following bond non-availability.

                              Extension of the six-month investment period under section 54EC was ordered to address non-availability of notified capital gain bonds issued by NHAI and REC after an amendment limited eligible bonds to those issued on or after 1 April 2006; the Central Board of Direct Taxes, under section 119(2)(c), granted specified extended deadlines for taxpayers who transferred long-term capital assets during designated transfer periods to remove hardship caused by temporary non-availability of the bonds.


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