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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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....y erred in observing: In the case of CIT v. Nikko Auto Ltd. [2002] 256 ITR 476 (P&H), that acceptance of payment by account payee cheque or account payee draft would be hazardous and cumbersome procedure and, therefore, the case of the assessee was fully covered by the exceptions provided under section 40A(3) read with rule 6DD(j) and the Board's circular. We may note that we are not of the vie....
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