Income Tax AI
Your AI companion for Income Tax research, advisory, planning and litigation drafting. Every answer cites specific ITAT, High Court and Supreme Court judgments — grounded in the Income Tax Act 1961, IT Rules 1962, CBDT Circulars, Notifications, and the incoming Income Tax Act 2025. From a client's "what will this cost me" to a writ.
Every Answer Verified Against Real Case Law
No generic AI responses. Every proposition traces back to a specific ITAT, High Court or Supreme Court judgment — with citation, date and paragraph reference verified in our database
India's Largest IT Case Database
3,60,000+ Income Tax judgments from ITAT, High Courts and the Supreme Court — curated, indexed and continuously updated. The deepest Indian Income Tax corpus available to an AI system
Hybrid Search Engine
Combines TaxCorp Search proximity and Boolean operators with semantic vector embeddings. Finds cases by exact section references AND by conceptual similarity — a combination no single-mode search can match
Citation Verification
Every case the AI cites is programmatically verified against our database before being shown to you. No fabricated citations, no wrong parties, no invented paragraph numbers — ever
1961 Act + 2025 Act Ready
Complete coverage of Income Tax Act 1961, IT Rules 1962, CBDT Circulars and Notifications — with the incoming Income Tax Act 2025 being progressively integrated as it takes effect
From Advice to Writ — One Platform
Dedicated workflows for both halves of a tax practice — research, opinions, TDS and planning advice on one band; notice replies, appeals and petitions on the other. What's new in the advisory half →
Research
Ask any Income Tax question in plain English — a provision, a computation, a planning question or a point of case law. Receive a direct, lawyer-style answer with section-wise analysis and clickable case citations, each linking to the full judgment in our database.
TDS / Withholding Applicability New
Who pays whom for what, in six fields. The answer leads with one table — section, rate with and without PAN, threshold, time of deduction, deposit and return dates, certificate, TAN — taken from the Practice Manual for the year you pick, then the test that decides between competing sections and the 195/DTAA analysis for a non-resident.
Tax Planning / Structuring New
Describe a proposed transaction before it happens. Tax for each party with the working, a fifteen-line deeming and anti-avoidance screen with every line rated, two or three alternatives costed side by side, the compliance each triggers, and the recommended route with its safer fallback. Lawful planning only.
Legal Opinion
A formal opinion on a proposed transaction, a return position or a dispute — facts, issues, applicable law, precedent table, conflicting views both ways, and a Clear / Arguable / Risky rating. Adviser, not advocate: where the law is against your client, the opinion says so first and gives the safer course.
Client Advisory
Plain-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 Practice Manual documents as the opinion, so the letter and the file agree.
Notice Reply
Paste any Section 143(2), 142(1), 148, 263 or CIT notice. AI extracts each ground, drafts a ground-wise professional reply with case law, and preserves the tone and format expected by the Department.
Grounds of Appeal
Draft grounds of appeal for ITAT and CIT(A) in the standard numbered format. Grounds come exactly as you would file them — concise, numbered, no case law — or, with one click, with the binding authority under each ground. The supporting cases are always listed alongside for your written submissions.
Writ Petition
Constitutional remedy drafts for the High Court — Article 226/227. Prayer, grounds, facts and interim relief structured per High Court rules, with jurisdictional precedents cited throughout.
Query to Cited Answer — Three Steps
Transparent, explainable and fast — the pipeline behind every Income Tax AI response
You Ask
Type your question in natural language — Section references, assessee names and technical terms are all understood. No keyword syntax required.
Hybrid Retrieval
TaxCorp Search locates exact section-based and phrase matches; semantic embeddings retrieve conceptually similar judgments. Results are merged, de-duplicated and re-ranked.
Cited Answer
AI drafts the response using only retrieved material, every citation is verified against the database, and the final output is rendered with clickable case links.
Built for Senior Tax Practice
Beyond basic Q&A — tools that shape the answer to match your advice, your strategy and your firm style
Aggressive / Conservative Tone
Toggle the drafting stance. Aggressive mode pushes the assessee's case to its outer limit; conservative mode produces a position that survives scrutiny on appeal.
Revenue Arguments
One click surfaces the likely Departmental counter — distinguishing cases, adverse precedents, and the grounds on which the AO or CIT(A) has historically sustained additions.
Strengthen Draft
Run an existing draft back through the engine to add missing precedents, tighten reasoning and fill gaps — without losing your original structure.
Timeline View
See how judicial thought on an issue has evolved — chronological display of cases with holdings, distinguished/followed relationships and turning points marked.
Court Analysis
Breakdown of authority by forum — Supreme Court, jurisdictional High Court, other High Courts, ITAT benches — so you know exactly how binding each citation is.
Choose Your Answer Length
Concise, Standard or Detailed — you decide. Concise gives you exactly what you would file (grounds of appeal without a case-law essay); Detailed gives the full discussion. Shorter answers also use far fewer of your monthly tokens, so your plan goes further.
Multi-Issue Documents
Notices, opinions and appeals rarely cover one issue. Our pipeline handles multiple grounds in a single document — each analysed independently with its own citation set.
Firm-Style Customization Premium
Upload your firm's past opinions and appeal drafts. The AI picks up your letterhead tone, your preferred phrasing, and your citation style — and reproduces them.
Party Names in Drafts
Tell the AI who the appellant and respondent are once — every subsequent draft uses the correct party names in the correct places, including prayer and cause title.
Built for Tax Professionals
From advisory boutiques to litigation chambers — Income Tax AI fits the way serious tax professionals actually work
Chartered Accountants
Research, opinions and assessment replies — research-backed drafts in minutes, not days
Tax Lawyers
Grounds of appeal, written submissions and writ drafts — with jurisdictional precedent mapped out
Tax Consultants
Scale client advisory — AI produces the first draft; your judgment finalises it
Articled Assistants
Learn the law by reading verified citations — every answer is a teaching answer
Questions From Tax Professionals
Straight answers on how Income Tax AI actually works, what it can do, and where the guardrails are
How is this different from ChatGPT or a generic AI?
Generic AI generates text from pattern. Income Tax AI retrieves from an actual database of 3,60,000+ verified Indian Income Tax judgments before drafting. Every citation is then verified against that database before being shown. No fabricated case names, no wrong citation numbers, no invented paragraphs — the failure modes of generic AI in legal work simply do not occur here.
Does it cover both the Income Tax Act 1961 and the Income Tax Act 2025?
Yes. The 1961 Act, IT Rules 1962, CBDT Circulars and Notifications are fully integrated. The Income Tax Act 2025 is being progressively ingested as sections come into force, with section-to-section mapping between old and new provisions so you can pivot your research without losing continuity.
What does “hybrid search” actually mean?
Two engines run in parallel. TaxCorp Search handles keyword, proximity and Boolean queries — essential for section-based lookups like “68 w/50 share application”. Semantic vector search finds judgments that discuss the same concept even where terminology differs. Results are merged and re-ranked so you see the best of both modes in one list.
Can I use the drafts as-is, or do they need review?
Every AI draft needs professional review — this is a tool for tax professionals, not a substitute for them. What it gives you is a fully-researched first draft with verified citations, covering the main arguments and the likely Departmental counter. Your time goes into judgment calls, facts specific to your client, and final polish — not the preliminary research grind.
Are the case citations actually verified, or just plausibly-worded?
Programmatically verified. Before a citation reaches your screen, the system checks that the case exists in our database with matching parties, year and citation number. Where a citation cannot be verified, it is removed from the draft rather than shown. This is the core guarantee that distinguishes us from generic LLM output.
How do Aggressive and Conservative modes change the output?
Aggressive mode pushes the most favourable view for the assessee — expansive reliance on liberal precedents, stronger rhetorical framing, and narrower reading of adverse authority. Conservative mode produces a position calibrated to survive on appeal — disclosures of contrary view, careful distinguishing of adverse cases, and language that does not overstate. Pick the mode that matches your client's risk appetite and the forum.
Is my client data stored or used to train AI models?
Your queries and uploaded documents are not used to train external AI models. Conversation history is retained only for your own follow-up use and can be cleared from your account. Firm-style customization uses your uploaded material only for your account — it is not pooled or shared.
Ready to Transform Your Income Tax Practice?
3,60,000+ verified judgments and the full Practice Manual. Advise & Plan on one band, Reply & Litigate on the other. Every citation verified.