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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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Section 194B - TDS on winning from lottery or crossword puzzle, etc.

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....zle or card game and other game of any sort or from gambling or betting of any form or nature whatsoever  Deductee - Any person Time of Deduction - At the time of payment. Where lottery or prize money etc. is paid in installments, the deduction of tax is to be made at the time of actual payment of each such installments. Rate of TDS - 30%. No surcharge, education cess shall be ad....

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Full Text of the Document

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.... explanation (ii) to section 2(24)(ix) 'card game and other game of any sort' includes any game show, an entertainment programme on television or electronic mode, in which people compete to win prizes or any other similar game. * No TDS shall be deducted on bonus or commission paid to agents:- If out of the winning amount of lottery etc. any bonus or commission is paid to lottery agents ....