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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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Retention and release of books of account or documents seized or requisitioned

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Full Text of the Document

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.... 139, within a period of sixty days from the date on which last of the authorisation for search was executed, to the Assessing Officer, if the authorised officer  has no jurisdiction over the person from whom the books of accounts or documents were seized. (2) The Requisitioning Officer shall hand over the books of account or document delivered under section 140, within a period of sixty d....

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Full Text of the Document

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....(2), may retain the books of accounts or documents seized beyond the period specified in sub-section (4) after obtaining the approval of the Chief Commissioner or Commissioner. (6)  The Chief Commissioner, or Commissioner, shall not allow the retention of the books of account seized beyond a period of thirty days from the date on which the proceedings under this Code, for which such books ....

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