Professional Methodology
A comprehensive guide for Chartered Accountants on our compliance architecture and technical assurance standards.
Client Data Sovereignty
Zero-server architecture for absolute privacy.
As professionals bound by the Chartered Accountants Act, 1949 and ICAI's Code of Ethics, maintaining client confidentiality is non-negotiable. Traditional cloud-based tax software requires uploading sensitive financial data to third-party servers, creating potential exposure to data breaches.
Our Approach: This utility employs a client-only processing architecture. All computations validation, calculation, and file generation occur exclusively within the user's browser environment using modern JavaScript runtime capabilities. No network transmission of client data occurs at any stage.
Technical Verification:
- Inspect browser network activity (F12 Developer Tools → Network Tab) during form completion.
- You will verify zero outbound API calls containing user data are made to external servers.
- Conduct offline testing by disabling internet connectivity post-page load; the utility remains fully functional.
Data is stored locally using IndexedDB (a W3C standard), ensuring it remains on the practitioner's device. This approach aligns with data localization best practices and maintains professional-client privilege.
Schema Compliance
Strict adherence to CBDT-prescribed formats.
The Income Tax Department mandates strict structural compliance for ITR JSON files. Non-conforming files are rejected at upload, resulting in missed deadlines.
Schema Synchronization Process:
- Source of Truth: We derive our data models directly from the official JSON Schema Definition files published by the Income Tax Department.
- Automated Validation: The utility implements Zod (a TypeScript schema validation library) to enforce field-level constraints including data types, mandatory fields, and numeric ranges.
- Version Control: Each schema version (e.g., V1.0, V1.1) is maintained separately. When the department releases an updated schema mid-year, we release a corresponding update within 48-72 hours.
Professional Advisory:
Always verify you are using the current schema version by checking the dashboard footer. Using outdated schemas may result in file rejection during e-filing upload.
Pre-fill & Reconciliation
Automated mapping from AIS/TIS to ITR schedules.
The Annual Information Statement (AIS) and Tax Information Summary (TIS) provided by the Income Tax Portal contain complex, deeply nested JSON structures. Manual data transfer is time-consuming and error-prone.
Key Reconciliation Features
Salary Income (Form 16)
- • Extracts gross salary, standard deduction, professional tax
- • Auto-populates Schedule S
TDS Credits
- • Aggregates TDS from all deductors
- • Reconciles against Form 26AS entries
Interest Income
- • Separates savings vs. FD interest
- • Applies Section 80TTA/80TTB deductions
Bank Accounts
- • Auto-imports account numbers and IFSCs
- • Flags inactive accounts
Verification & QA
Transparent, auditable file generation.
Professional accountability demands that you understand exactly what you're filing on behalf of your client. Unlike proprietary software that produces opaque binary outputs, our system generates a human-readable JSON text file.
Verification Protocol:
- 1Open the FileUse any text editor (VS Code, Notepad) to inspect the generated JSON file.
- 2Spot-Check Critical FieldsVerify PAN, Total Income under
PartB_TTI, and Tax Payable matches your computation. - 3Structure ValidationThe file follows the exact hierarchical structure prescribed by CBDT.
Professional Assurance Statement
This utility is designed as a professional tool for qualified tax practitioners. While we implement rigorous validation and compliance checks, the ultimate responsibility for accuracy, completeness, and regulatory adherence rests with the filing professional.