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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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Deduction in respect of royalty income, etc., of authors of certain books

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Full Text of the Document

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....d to in sub-section (3), if such income is included in his 'gross total income from ordinary sources'. (2) The deduction under sub-section (1) shall be allowed to a person, if he-     (a) is a resident individual; and     (b) is an author of,-        (i) any book which is a work of literary, artistic or scientific nature; or ....