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International Journal for Research Trends and Innovation
International Peer Reviewed & Refereed Journals, Open Access Journal
ISSN Approved Journal No: 2456-3315 | Impact factor: 8.14 | ESTD Year: 2016
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Issue: May 2026
Volume 11 | Issue 5
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Impact Factor : 8.14
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Volume Published : 11
Issue Published : 120
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Total Authors : 24490
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| Paper Title: | Digitalization of Income Tax Filing: Opportunities and Challenges for Indian Taxpayers |
| Authors Name: | Yash Raturi |
| Download E-Certificate: | Download |
| Author Reg. ID: |
IJRTI_212143
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| Published Paper Id: | IJRTITH06007 |
| Published In: | Volume 11 Issue 4, April-2026 |
| DOI: | https://doi.org/10.56975/ijrti.v11i4.212143 |
| Abstract: | This study examines the digitalization of income tax filing in India and evaluates its opportunities and challenges from the perspective of taxpayers. The research combines doctrinal analysis of the evolution of the e-filing framework with empirical analysis based on primary survey data collected from 126 respondents. The study finds that digital income tax filing has significantly improved convenience, time saving, transparency, record tracking, and overall administrative efficiency. At the same time, important challenges continue to affect taxpayers, including limited awareness of advanced portal features, dependence on chartered accountants and other intermediaries, fear of notices and penalties, portal glitches during peak filing periods, difficulty in understanding technical terminology, and concerns relating to privacy and misuse of financial information. The findings further show that self-filers report higher awareness, lower challenge, and greater satisfaction than assisted filers, indicating that digital participation has expanded more rapidly than digital autonomy. The study also finds cautious openness toward AI-based support tools for error detection and taxpayer guidance, although respondents strongly prefer human review and clear explanation for any AI-related decision. The paper concludes that the next stage of reform should focus on simplification, guided support, safer assisted filing, and taxpayer-centered digital governance. |
| Keywords: | Income tax e-filing, digital tax administration, taxpayer awareness, taxpayer compliance, faceless assessment, digital governance, taxpayer satisfaction, intermediary dependence, artificial intelligence, India. |
| Cite Article: | "Digitalization of Income Tax Filing: Opportunities and Challenges for Indian Taxpayers", International Journal for Research Trends and Innovation (www.ijrti.org), ISSN:2456-3315, Vol.11, Issue 4, page no.a37-a163, April-2026, Available :http://www.ijrti.org/papers/IJRTITH06007.pdf |
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| ISSN: |
2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
| Publication Details: |
Published Paper ID: IJRTITH06007
Registration ID:212143
Published In: Volume 11 Issue 4, April-2026
DOI (Digital Object Identifier): https://doi.org/10.56975/ijrti.v11i4.212143
Page No: a37-a163 Country: Noida, Uttar Pradesh, India Research Area: Commerce Publisher : IJ Publication Published Paper URL : https://www.ijrti.org/viewpaperforall?paper=IJRTITH06007 Published Paper PDF: https://www.ijrti.org/papers/IJRTITH06007 |
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ISSN: 2456-3315
Impact Factor: 8.14 and ISSN APPROVED,
Journal Starting Year (ESTD) : 2016
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