Income Tax Advisory AI
Tax planning, TDS and opinions that read the whole Income-tax Practice Manual for the provisions in your facts — rates, thresholds, timing, exemptions, compliance and consequences — and then bring in the statute, circulars and case law for the contested point. Every figure is dated to the year you ask about. Every answer states the position as it is, not as the client would like it.
Case law answered the litigator. The manual answers the adviser.
Until now the research engine was built around 3,60,000 judgments — the right foundation for a notice reply or an appeal. A consultant's day is different: what does this cost, which section applies, what do I deduct, how do I structure it. That needs the practice text, read in full, for the year in question.
The manual, read whole
Name a provision — or just describe the payment or the deal — and the AI loads the Practice Manual's complete treatment of it in reading order: who deducts, who is covered, rates, thresholds, time of deduction, exemptions, the classification cases, compliance and consequences of default. Not five scattered paragraphs. The chapter.
Figures from the text, dated
Every rate, threshold, due date and form in a TDS answer or a planning memo comes from the manual document supplied for the financial year you pick, and the answer says which assessment year it is written for. If a figure is not in the text, the answer says so instead of inventing one.
Adviser, not advocate
Opinions and advisories now give the position as it is. Where the statute or a binding ruling is against your client, the answer says so first and gives the safer course. Settled, arguable and "what the client should actually do" are kept apart. An opinion that only argues one side is not an opinion.
Advise & Plan
Sitting beside Research on the Income Tax AI page, ahead of the thirteen litigation drafts.
TDS / Withholding Applicability
NewSix fields — who pays, who receives, resident or not, nature of payment, amount, year, PAN — and the answer leads with one table: section, rate with and without PAN, threshold, time of deduction, deposit and return dates, certificate, whether a TAN is needed. Then the test that decides between competing sections, the section 195 and treaty analysis for a non-resident with the documents to collect, the grey areas, and what goes wrong if it is missed.
- 194C vs 194J vs 194M, 194Q vs 206C(1H), 194J vs 195 — decided, with the reason
- Non-resident payee: chargeability, DTAA article and rate, TRC and Form 10F, 15CA/CB, grossing-up
- Individuals outside tax audit routed to 194M and 194-IB, not to 194C and 194-I
Tax Planning / Transaction Structuring
NewDescribe the proposed transaction before it happens. The memo computes the tax for each party with the working, runs a fifteen-line deeming and anti-avoidance screen where every line is rated attracted or not, costs two or three alternative structures on the same figures, lists the compliance each one triggers, and ends with a recommended route and a safer fallback.
- 56(2)(x), 50C/43CA, 50CA, 56(2)(viib), 2(22)(e), 40A(2), 94B, 115BBE, 79, clubbing, 269SS/ST, 9B/45(4), GAAR
- Buy-back vs dividend vs loan; gift vs sale vs trust vs will; firm to company; royalty and AE borrowing
- Lawful planning only — a sham or a GAAR-caught step is named as such and the lawful route given instead
Legal Opinion
RebuiltA formal opinion on a proposed transaction, a return position or a dispute. Facts, issues, applicable law, a precedent table, the opinion, conflicting views presented both ways, and a strength rating of Clear, Arguable or Risky. For planning facts it adds the tax cost, the compliance steps and the better alternative if one exists.
Client Advisory
RebuiltPlain-language advice the client can act on: what it costs, the options, what to do and by when, and the risk stated honestly. Written from the same manual documents as the opinion, so the figures in the letter match the figures in your file.
Two real answers, lightly trimmed
Both answered for FY 2026-27, so under the Income-tax Act, 2025, with the 1961 section shown alongside.
| Section | 393(1) Table Sl. No. 6 of the 2025 Act — successor to 194C |
| Rate (payee a firm) | 2%, on the labour component of Rs. 7 lakh only |
| Thresholds | Rs. 30,000 per payment / Rs. 1,00,000 aggregate — both crossed |
| TDS | Rs. 14,000, at credit or payment, whichever earlier |
| Deposit / return / certificate | 7th of next month; quarterly statement; certificate within 15 days of it |
| Gift now | No capital gains for father (gift to a relative); no 56(2)(x) in the son's hands. Recommended. |
| Sale at Rs. 1 crore | Gains computed on the Rs. 3.2 crore stamp duty value for Rs. 1 crore received. Plainly against the client. |
| Family trust | Arguable; trust-rate exposure on the rent; father keeps a say as trustee |
| Will | No tax, no stamp duty now, no income shift during father's life. Safer fallback. |
| Daughter-in-law's share | Not achievable without clubbing — said plainly, with the section |
From your facts to the chapter that answers them
Provisions in play
Sections you name are read directly. Plain language is mapped too: "buying an office from a builder", "loan from the company", "to his son's HUF". When neither resolves, the AI classifies the facts first.
The manual, whole
For each provision the one Practice Manual document that treats it — not the one that merely mentions it — is loaded in full: up to five documents for a TDS question, four for a planning memo.
Statute, circulars, cases
The section text with its last amendment, the CBDT circulars and notifications on the point, the treaty text for a non-resident, and the judgments that decide the grey area — each citation verified against the database.
The right Act for the year
A payment in FY 2025-26 is answered under the 1961 Act. A payment in FY 2026-27 is answered under the 2025 Act with the new section and form numbers, and the 1961 equivalent beside each.
The half of the practice that never gets to court
Tax consultants and advisory desks
Structuring, withholding and return positions answered with the manual open at the right page, in a form you can put on letterhead after your own review.
In-house tax teams
Vendor payments, cross-border fees, promoter transactions and group restructuring — the deeming screen and the compliance list before the board paper, not after the notice.
Litigation chambers that also advise
The same page, the same subscription. Advise & Plan on one band, Reply & Litigate on the other, and an analysed document can be carried into either.
Open Income Tax AI and pick TDS or Planning
Included in every Income Tax AI plan. Research stays free; the advisory and drafting workflows need a Professional plan or above.