file-itr — India ITR Filing Skill
Prepares and e-files ITR-1/2/3/4 for resident Indian individuals on the official portal, comparing both tax regimes and claiming every legal deduction.
SKILL.md sets hard boundaries: never touches credentials/OTPs, never pays, never submits or e-verifies — the user retains all legal acts; SECURITY.md declares sensitive-data red lines and git-history risk; no covert exfiltration or disproportionate permissions; MIT license. Deducted for: unverified publisher identity, no systematic statement of legal-consequence recovery or rollback, and text-only constraints on browser-automation risk surface.
Instructions are self-consistent; the engine is an independently testable fail-loud module, and the repo contains a CI workflow (engine-tests.yml) plus a committed test suite, so a score above 10 is statically permitted. Deducted for: cannot statically confirm the claimed 116 tests cover all key paths; the referenced references/ files were not fully provided; failure-feedback quality on abnormal input is inferred, not verified.
Trigger keywords in the description are precise, in/out-of-scope boundaries (non-resident, RNOR, GST, other countries) are explicit, and scope is AY 2026-27 specific. Deducted for: annual rule-change staleness risk; the reference files themselves were not supplied to verify the boundary claims; no documented fallback for environments that cannot reach the Indian e-filing portal.
Well-layered docs (SKILL.md → references → engine README), MIT, SECURITY.md, CI-kept skill bundle, install instructions for three environments. Deducted for: no version numbers or CHANGELOG, maintenance concentrated in a single unverified maintainer, update path depends on a personal repo, and unpackaged-engine assumptions left to the user.
Clear goal (lowest legal tax, both-regime comparison, rupee-level reconciliation); the independent computation engine adds value over manual methods; README gives concrete use cases. Deducted for: static review cannot confirm outputs are directly usable; the CI+tests evidence permitting >7 exists but the shown test file is truncated and representative outputs are unverified.
Rule engine carries citations per statutory value, CI badges, a pytest suite, and a conftest reproducibility entry point — more than author claims alone. Deducted for: static read cannot independently reproduce conclusions; test code only partially shown; no third-party corroboration.
- This is a static source review; nothing was executed or independently tested; confidence is low.
- Tax rules change every assessment year — re-verify rates, limits, and form eligibility for the target AY before use.
- The engine is scoped to AY 2026-27 and fail-loudly refuses out-of-scope cases (HUF, non-residents, foreign income); do not force-fit inputs.
- Payment, submission, and e-verification remain the user's acts; the skill is not a substitute for a chartered accountant and the taxpayer stays responsible for filed figures.
- Publisher is unverified (identity unknown); no versioning or changelog — track the repository yourself for updates.
What does this skill do, and when should you use it?
file-itr is an Agent Skill that turns Claude into a methodical preparer for a resident Indian individual's Income Tax Return (ITR-1/2/3/4) under either the old or new regime. It was distilled from a real end-to-end ITR-3 filing (salaried + 44ADA creator income + listed-share STCG) and generalised to common filer types. The workflow covers employment history, reconciling every income head to source documents (Form 16, 26AS, AIS), computing both regimes to pick the cheaper one, filling the e-filing portal schedule-by-schedule, and fixing validation defects. It deliberately stops short of the user's three legal acts — payment, submission, and e-verification — and never fabricates deductions.
Asks for FY employment history before requesting Form 16s (one per employer); collects and reconciles Form 16, 26AS, AIS/TIS, bank statements, broker and platform payout files so each income figure ties to a document; independently computes total tax under both regimes via included scripts (respecting 115BAC and the Form 10-IEA constraint); proactively walks a checklist of 80C/80D/HRA/home-loan/NPS/80G proofs; selects the simplest eligible form for AY 2026-27 including 112A LTCG boundaries; drives eportal.incometax.gov.in schedule-by-schedule with documented workarounds for its known quirks (logout pop-ups, mat-select dropdowns, trailing-zero bug, silent schedule un-confirmation); and hands off payment, submission, and 30-day e-verification with exact amounts and clicks.
- A salaried employee who changed jobs and has multiple Form 16s, needing correct aggregation of salary and TDS across employers.
- A YouTuber or freelancer on 44ADA presumptive taxation who needs the P&L/BP schedules and the no-account balance-sheet defect handled.
- An investor with STCG or 112A LTCG from listed shares or mutual funds who must pick correctly among ITR-1/2/3/4.
- Someone who traded crypto on an Indian exchange and needs Schedule VDA, the flat 30% under 115BBH, and 194S TDS handling.
- A taxpayer with 80C, home-loan interest and HRA who wants an actual old-vs-new regime comparison with a proof checklist.
- A user stuck on a portal validation error who needs a documented workaround.
What are this skill's strengths and limitations?
- Distilled from a real end-to-end ITR-3 filing, with concrete workarounds for many actual e-filing portal quirks.
- Chooses the regime by actual computation on the user's numbers, not guesswork, and proactively asks for deduction proofs.
- Clean safety boundaries: never handles credentials, payment, submission, or verification, and includes safeguards against lowering tax via false premises.
- Includes independent tax-computation scripts and a thorough reference library (slabs, reconciliation, capital gains, VDA, deadlines, HUF).
- Resident-individual India tax only — non-resident/RNOR returns, GST, TDS returns (24Q/26Q), company returns, and non-India tax are out of scope.
- Slabs and rules are written for AY 2026-27; using it in later years requires manual updates.
- No evidence of an automated test suite, and portal UI changes could invalidate the documented workflows.
- Not a substitute for a chartered accountant; the taxpayer remains responsible for filed figures.
How do you install this skill?
Three routes per the README: (1) Claude Cowork (desktop): download itr-india.skill from the repo and use the 'Save skill' button in chat, or add via Settings → Capabilities → Skills. (2) Claude Code: git clone the repo, then run mkdir -p .claude/skills && cp -r file-itr/skills/itr-india .claude/skills/ (or copy to ~/.claude/skills/ for user-level install); restart and confirm with /skills. (3) Any other Agent SDK agent: place skills/itr-india/ in your skills directory. No installation steps for other platforms are documented.
How do you use this skill?
After installing, just ask naturally, e.g. 'Help me file my ITR for FY 2025-26 — I'm salaried and also do freelance content work, and I sold some shares this year,' or 'Reconcile my 26AS and AIS and tell me my total income and tax.' You supply Form 16(s), 26AS, AIS/TIS, bank statements, broker statements and platform payout files, and you log into the portal yourself. The agent gathers, reconciles, computes, and walks the portal with you, stopping before payment, submit, and e-verify. Rules change each assessment year — reconfirm current slabs and deadlines before filing.