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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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Higher TDS/TCS rate exemption if deductee/collectee expired before linking PAN-Aadhaar by 31.05.2024 for transactions until 31.03.2024.

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Full Text of the Document

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....In certain cases where higher rate of TDS/TCS was applicable u/ss 206AA/206CC of the Income-tax Act, 1961 for transactions until 31.03.2024, but the deductee/collectee passed away on or before 31.05.2024 before linking PAN and Aadhaar, the deductor/collector shall not be liable to deduct/collect tax at higher rate u/ss 206AA/206CC. The deduction/collection shall be as mandated under other provisions of Chapter XVII-B or Chapter XVII-BB of the Act.....