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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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Aggregation of income under the class 'Income from Special Sources'

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Full Text of the Document

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....special source', for the financial year. (2) The 'current income from the special source' referred to in sub-section (1) shall be aggregated with the 'unabsorbed preceeding year loss from the special source', if any; and the net result of the aggregation shall be the 'gross total income from the special source', for the financial year. (3) The 'gross total income from the special source' ref....