FiscalAura — AI-Powered Tax Intelligence & Compliance Platform

FiscalAura is an institutional, production-grade Indian Tax Intelligence & Compliance Platform designed for salaried professionals, job-switchers, freelancers, and investors (FY 2024-25 / AY 2025-26).

It bridges the gap between raw tax calculation and full e-filing readiness—delivering multi-employer Form 16 consolidation, AIS / TIS / 26AS cross-audit reconciliation, deterministic tax regime optimization, capital gains analysis, and context-aware AI advisory.

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🏛️ Architecture & Core Principles

1. Deterministic Calculation Guarantee

Engineering Mandate: Financial calculations never depend on an LLM.

• Tax slabs, 87A rebates, standard deductions, cess, surcharges, and Section 234 interest liabilities are evaluated via a pure, deterministic Go calculation engine (backend/services/taxengine).
• AI Role: LLMs (Gemini / Groq) serve exclusively as an explanation layer to interpret results, synthesize multi-source discrepancies, and provide plain-language guidance.

graph TD
    A[User Input / Form 16 / AIS / P&L] --> B[Data Validation & Normalization]
    B --> C[Deterministic Tax Rule Engine]
    C --> D[Exact Statutory Tax Calculation]
    D --> E[Tax Health Score & Anomaly Detection]
    D --> F[AI Explanation Layer - Groq / Gemini]
    E --> G[Compliance & Filing Dashboard]
    F --> G

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🚀 Key Modules & Capabilities

1. Multi-Employer Form 16 Intelligence (/form16)

• The Problem: When employees switch jobs mid-year, both employers independently apply the standard deduction and initial 0% tax slabs, leading to massive year-end tax shortfalls.
• The Solution: Consolidates 2 to 5 Form 16s, deduplicates standard deductions to apply exactly once, recalculates aggregate slab jumps, and computes net self-assessment tax due before filing.

2. AIS / TIS / Form 26AS Cross-Reconciliation (/reconciliation)

• Cross-audits self-declared financial data against official Income Tax Department feeds:
  • Bank Savings & Term Deposit Interest (Section 80TTA/TTB vs AIS)
  • Corporate Dividend Receipts
  • SFT Securities Turnover
  • Form 26AS TDS Credits
• Classifies entries as MATCHED (🟢), DIFFERENCE (🟡), or UNREPORTED (🔴) with actionable CPC notice prevention advice.

3. Capital Gains & Tax-Loss Harvesting (/capital-gains)

• Standardized parser adapters for Zerodha, Groww, Upstox, and generic trade sheets.
• Computes STCG (Section 111A @ 20%) and LTCG (Section 112A @ 12.5% above ₹1.25L exemption) under Finance Act 2024.
• Educational tax-loss harvesting tips identify unrealized portfolio losses to offset realized capital gains before March 31.

4. Advance Tax & Section 234A/B/C Schedule (/advance-tax)

• Interactive quarterly milestone tracker (June 15, Sept 15, Dec 15, March 15).
• Precise interest penalty computations for filing delays (234A), advance tax default < 90% (234B), and quarterly installment deferments (234C).

5. Context-Aware AI Tax Copilot (/copilot)

• Powered by dual failover (Groq Qwen 2.5 / Google Gemini).
• Context-aware: Passes live calculation results, Form 16 totals, and AIS discrepancies into the prompt context so answers never invent numbers.

6. Official Tax Assessment Statement PDF (/reports)

• Print-ready and downloadable formal Tax Assessment Statement featuring FiscalAura institutional branding, income breakdown, regime comparison, verification checks, and statutory disclaimers.

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🛠️ Tech Stack

• Frontend: React 18, Vite, TypeScript, Tailwind CSS, shadcn/ui, TanStack Query, Recharts.
• Backend: Go 1.22+, Chi Router, CORS, Supabase REST/Storage client.
• Tax Engine: Custom Go package (backend/services/taxengine) with 100% test coverage.
• AI Infrastructure: Unified AIClient with automated failover between Groq and Gemini.
• Database & Auth: Supabase PostgreSQL with Row Level Security (RLS) and encrypted document storage.

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💻 Local Development Setup

Prerequisites

• Node.js 18+ and npm
• Go 1.22+
• Supabase Project credentials

1. Environment Configuration

Frontend (.env in repository root):

VITE_SUPABASE_PROJECT_ID="your_supabase_project_id"
VITE_SUPABASE_PUBLISHABLE_KEY="your_supabase_anon_key"
VITE_SUPABASE_URL="https://your_supabase_project.supabase.co"
VITE_API_URL="http://localhost:3001"
VITE_MOCK_SUPABASE=false

Backend (backend/.env):

SUPABASE_URL=https://your_supabase_project.supabase.co
SUPABASE_ANON_KEY=your_supabase_anon_key
GEMINI_API_KEY=your_gemini_api_key
GEMINI_MODEL=gemini-3.5-flash-lite
GROQ_API_KEY=your_groq_api_key
GROQ_MODEL=qwen/qwen3.6-27b
PORT=3001
FRONTEND_URL=http://localhost:8081
MOCK_SUPABASE=false

2. Run the Application

Start the Go Backend:

cd backend
go mod download
go test -v ./services/taxengine/...
go run main.go

The backend starts on http://localhost:3001.

Start the Frontend:

npm install
npm run dev

Open http://localhost:8081 in your browser.

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🧪 Testing

Run backend deterministic tax engine unit tests:

cd backend
go test -v ./services/taxengine/...

Run frontend build verification:

npm run build

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🔒 Security & Compliance

• Data Isolation: Multi-tenant database protected by PostgreSQL Row Level Security (RLS).
• Zero API Key Leakage: Groq and Gemini API keys are strictly retained server-side.
• Statutory Notice: FiscalAura provides informational computations in accordance with the Indian Income Tax Act, 1961 and does not replace certified professional legal or chartered accountancy representation.