A STUDY ON INCOME TAX RETURN (ITR) FILING PROCESSES AND ORGANIZATIONAL EFFICIENCY AT KEYUR BHAYANI & ASSOCIATES

Raj Pralhad Ghogare  C; Deepa  Damodaran

doi:10.29121/ShodhPrabandhan.v2.i2.2025.53

Authors

Raj Pralhad Ghogare C MBA 2nd Year (Marketing & Sales), Amity Business School, Amity University Mumbai Author
Dr. Deepa Damodaran Associate Professor, Amity Business School, Amity University Mumbai Author

DOI:

https://doi.org/10.29121/ShodhPrabandhan.v2.i2.2025.53

Keywords:

Income Tax Returns (ITR), Direct Tax Compliance, Chartered Accountancy Firms, Tax Filing Process, Documentation Management, Client Interaction, Digital Transformation, Workflow Efficiency, Accounting Industry

Abstract

Income Tax Return (ITR) filing is a core component of India’s direct taxation system, and professional Chartered Accountancy (CA) firms play an essential role in ensuring accurate compliance for individuals and businesses. This research paper evaluates the operational efficiency, process structure, and challenges associated with ITR filing within a mid-sized CA firm—Keyur Bhayani & Associates—based on empirical insights gained during an internship. The study analyzes workflow stages, client interaction mechanisms, documentation management, and bottlenecks in compliance processes. It also highlights industry trends, technological gaps, and opportunities for improvement. Using qualitative analysis of observations, practitioner inputs, and process mapping, the study concludes that while the firm demonstrates strong technical expertise, its operations rely heavily on manual processes, which creates delays in data collection and communication. Recommendations include workflow standardization, digital transformation, and structured client education mechanisms. This research contributes to understanding how CA firms can enhance efficiency and client satisfaction in the evolving taxation ecosystem.

References

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Keyur Bhayani and Associates. (2025). Observational data from internship (Unpublished internal observational notes/data). Keyur Bhayani and Associates.