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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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Residential Status of a ‘COMPANY’

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....nt in India for that tax year. • (a) Incorporation test (Indian company) • (b) Place of Effective Management (POEM) test (a). Incorporation test [ For Indian company ] • A company is resident in India if it is an Indian company. • Meaning of Indian Company define under section 2(53) of the income Tax Act, 2025  "Ind....

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....ce of effective management" means a place where key management and commercial decisions necessary for the conduct of business of the company as a whole are, in substance, made. 2. A company can never be "Ordinarily" or "not Ordinarily Resident" in India. Upto 31.03.2026 Section 6(3) of the Income Tax Act,1961 • An Indian Company is always Resident in India. • A f....

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.... company is situated :   • In India Resident Resident • Outside India Resident Non- Resident Explanation.-For the purposes of this clause "place of effective management" means a place where key management and commercial decisions that are necessary for the conduct of business of an entity as a whole are, in substance made.   In case where Fo....

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