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@article{201993,
        author = {Danish Feroz and Prof. Somesh Kumar Shukla},
        title = {An Analytical Study of the Role of Artificial Intelligence in Income Tax Assessment in India},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {12},
        pages = {6130-6137},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=201993},
        abstract = {The income tax assessment system in India has undergone major transformation through the adoption of digital technologies and Artificial Intelligence (AI). Traditional manual assessment procedures gradually became inadequate due to increasing taxpayer participation and expanding financial transactions. To improve efficiency and transparency, the Income Tax Department introduced reforms such as e-filing, faceless assessment, centralized processing, and AI-based compliance systems. The present study examines the role of Artificial Intelligence in income tax assessment in India with reference to transparency, taxpayer compliance, and administrative efficiency. Based on secondary data from official government reports and CBDT publications, the study finds that AI-enabled systems have improved risk assessment, fraud detection, compliance monitoring, and assessment efficiency while reducing procedural delays and human intervention. The study also identifies challenges relating to data privacy, cybersecurity, and digital accessibility in AI-driven tax governance.},
        keywords = {Artificial Intelligence, Income Tax Assessment, Digital Tax Administration, Taxpayer Compliance, Faceless Assessment, Transparency, Administrative Efficiency, CBDT.},
        month = {May},
        }