V3I1P55

Behavioural Analysis of Indian Taxpayers towards Digital Income Tax Return Filing Platforms: Special Reference to Clear Tax

Abhay Kumar Tiwari^1*

Abstract

Digital advancements in India’s financial landscape have introduced efficient platforms for income tax return (ITR) filing. The behavioural patterns, preferences, and obstacles encountered by taxpayers in adopting these platforms were investigated, with particular emphasis on ClearTax. Through a survey of 53 respondents encompassing students, salaried employees, and self-employed individuals from urban and semi-urban locales, primary data were gathered via structured questionnaires, complemented by secondary sources including scholarly articles and official reports. Results demonstrated substantial adoption, with 81.1% of participants filing annually online. Convenience was identified as the primary driver (75.5%), while satisfaction reached 88.7%. Nevertheless, barriers such as limited awareness (43.4%) and apprehension regarding errors (35.8%) were noted. Suggestions encompass the implementation of interactive guides, tailored tax optimization recommendations, and enhanced assistance mechanisms to foster greater confidence and participation. Insights derived contribute to comprehending taxpayer dynamics within an evolving digital economy and offer strategic guidance for Fin Tech entities to refine platform functionality and uptake.

Keywords:

Digital ITR filing, Taxpayer behaviour, Fin Tech adoption, ClearTax, Adoption barriers, User satisfaction