Software Requirements Specification (SRS)(latest AI Tools for development no mannual work ) TaxSmooth – Income Tax Return Filing System 1. Introduction 1.1 Purpose This document specifies the software requirements for TaxSmooth, a web-based system for filing Income Tax Returns (ITR) in India. The specification is intended for stakeholders including product owners, developers, testers, and compliance reviewers. 1.2 Scope TaxSmooth is a secure web application that enables individual taxpayers to prepare, validate, submit, and verify income tax returns electronically. The system supports multiple ITR forms, automated tax calculations, capital gains processing, and statutory verification mechanisms. 1.3 Definitions, Acronyms, and Abbreviations • ITR – Income Tax Return • PAN – Permanent Account Number • DSC – Digital Signature Certificate • TDS – Tax Deducted at Source • LTCG / STCG – Long-Term / Short-Term Capital Gains 2. Overall Description 2.1 Product Perspective TaxSmooth is a standalone web-based system built using a client–server architecture. The frontend is implemented as a responsive web application, while backend services provide authentication, business logic, tax computation, and persistence. 2.2 User Classes and Characteristics • User: Individual taxpayers filing their own returns • Admin: System administrators responsible for monitoring and support • Super Admin: Users with elevated privileges for configuration and system management 2.3 Operating Environment • Modern web browsers on desktop and mobile devices • Serverless backend services with a PostgreSQL database 2.4 Design and Implementation Constraints • Compliance with Indian tax laws and filing procedures • Compliance with the Digital Personal Data Protection Act (DPDP), 2023 • Use of Supabase for authentication and backend services 3. Functional Requirements 3.1 User Management • The system shall allow users to register using an email address and password. • The system shall allow users to authenticate using Google OAuth. • The system shall manage user sessions using JWT-based authentication. • The system shall allow users to view and update their personal profile information. • The system shall enforce role-based access control with the roles user, admin, and super_admin. 3.2 Filing Management • The system shall display a dashboard showing filing history and current filing status. • The system shall allow users to create a new tax filing for a selected assessment year. • The system shall automatically save filing progress. • The system shall allow users to resume incomplete filings. • The system shall allow users to delete draft filings prior to submission. 3.3 Tax Filing Workflow • The system shall guide users through a multi-step filing process. • The system shall collect personal information including PAN, Aadhaar, address, and bank account details. • The system shall allow users to enter income details for: o Salary o House property o Capital gains o Business or professional income o Income from other sources • The system shall allow users to enter eligible deductions under applicable sections. • The system shall allow users to enter details of taxes paid, including TDS, advance tax, and self-assessment tax. • The system shall present a consolidated review of all entered data prior to submission. 3.4 Capital Gains Processing • The system shall allow users to import capital gains data using CSV files from supported broker statements. • The system shall allow manual entry of capital asset transactions. • The system shall automatically calculate short-term and long-term capital gains. • The system shall apply indexation benefits where applicable. 3.5 Authentication and Verification • The system shall support Aadhaar-based OTP verification. • The system shall support PAN-linked OTP verification via the registered mobile number. • The system shall allow users to upload Digital Signature Certificates in supported formats for electronic signing. 3.6 Tax Computation • The system shall compute tax liability based on applicable tax rules. • The system shall perform tax calculations on the server side. • The system shall provide a comparison between the old and new tax regimes. • The system shall indicate the tax regime resulting in lower tax liability. • The system shall validate statutory limits, including deduction caps. 3.7 Compliance and Validation • The system shall validate user inputs for format, range, and completeness. • The system shall perform cross-field and logical validations. • The system shall use a configuration-driven rule engine for validation rules. 3.8 Notifications • The system shall send transactional email notifications for key events. • The system shall display in-application notifications for user actions and system responses. 4. Non-Functional Requirements 4.1 Performance Requirements • The system shall load the initial user interface within 1.5 seconds on a 4G network. • The system shall respond to standard API requests within 200 milliseconds. • The system shall complete complex tax calculations within 2 seconds. 4.2 Scalability Requirements • The system shall support horizontal scaling to handle peak tax-season traffic. • The system shall support concurrent user access without data loss. 4.3 Availability Requirements • The system shall achieve a minimum uptime of 99.9%. • The system shall handle network interruptions gracefully. 4.4 Security Requirements • The system shall encrypt data at rest using AES-256. • The system shall encrypt data in transit using TLS 1.3. • The system shall enforce strong password and authentication policies. • The system shall comply with the Digital Personal Data Protection Act, 2023. 4.5 Usability Requirements • The system shall be usable on desktop, tablet, and mobile devices. • The system shall comply with WCAG 2.1 AA accessibility guidelines. • The system shall provide progress indicators and contextual help. 4.6 Maintainability Requirements • The system shall follow a modular architecture. • The system shall include comprehensive technical documentation. • The system shall support automated testing and deployment pipelines. 5. System Architecture Refer to architectural diagrams and details. 6. Database Design Refer to DATABASE_SCHEMA for schema definitions.