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International Journal of Creative and Open Research in Engineering and Management

A Peer-Reviewed, Open-Access International Journal Supporting Multidisciplinary Research, Digital Publishing Standards, DOI Registration, and Academic Indexing.
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ISSN: 3108-1754 (Online)
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Peer Review: Double Blind
Volume 02, Issue 10

Published on: October 2026

STREAMLINING INCOME TAX RETURN FILING FOR DEFENCE PERSONNEL: A STUDY OF CLIENT AWARENESS, PERCEPTION AND SERVICE SATISFACTION AT UDCHALO

Uday Devendra Chaudhari

Prof. Vaibhavi Shahane

School of Business, Indira University, Pune, Maharashtra, India

Article Status

Plagiarism Passed Peer Reviewed Open Access

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Abstract

Purpose: Defence and paramilitary personnel in India face a distinctive Income Tax Return (ITR) filing environment shaped by service-related allowances, frequent postings, limited connectivity, and specialised exemptions under the Income-tax Act, 1961. This paper examines the effectiveness of a dedicated, defence-focused ITR filing service — UdChalo — and investigates the awareness, attitudes, and satisfaction of the Defence community with respect to income-tax compliance.

Design/Methodology: The study adopts a descriptive, mixed-method research design. Primary data were collected through a structured questionnaire administered to 50 serving and retired Defence personnel across the Indian Army, Navy, Air Force and other security forces, capturing demographic profile, filing behaviour, awareness of tax provisions, and 13 attitudinal statements measured on a five-point Likert scale. This primary survey is triangulated with first-hand operational data gathered during a twelve-week Summer Internship Programme (SIP) in UdChalo's ITR department, during which the author personally filed 206 Income Tax Returns and engaged with over 500 prospective clients.

Findings: The analysis reveals a moderate-to-fair overall satisfaction level (mean = 3.14 on a 5-point scale), a persistent awareness gap regarding Defence-specific exemptions (only 34% of respondents reported full awareness), and a strong preference for hybrid service delivery that combines digital convenience with offline, camp-based, human assistance. Clear communication from the advisor and a niche, defence-specific service model emerged as the strongest drivers of client confidence and trust, while document collection and reconciliation with Form 26AS/AIS remained the most persistent operational pain points.

Practical Implications: The study recommends a segmented service model, a structured pre-season awareness campaign, WhatsApp-integrated document collection, and a standardised advisory playbook to reduce dependence on peak-season, high-pressure filing cycles.

Originality/Value: This paper is among the few studies to statistically examine the intersection of niche financial services and the Defence community in India, combining quantitative survey evidence with qualitative operational insight from direct practitioner experience.

Keywords: Income Tax Return, Defence Personnel, Tax Awareness, UdChalo, Financial Services, Old vs New Tax Regime, Client Satisfaction, Section 10 Exemptions.

How to Cite this Paper

Chaudhari, U. D. (2026). Streamlining Income Tax Return Filing for Defence Personnel: A Study of Client Awareness, Perception and Service Satisfaction at Udchalo. International Journal of Creative and Open Research in Engineering and Management, <i>02</i>(10), 1-9. https://doi.org/10.55041/ijcope.v2i10.126

Chaudhari, Uday. "Streamlining Income Tax Return Filing for Defence Personnel: A Study of Client Awareness, Perception and Service Satisfaction at Udchalo." International Journal of Creative and Open Research in Engineering and Management, vol. 02, no. 10, 2026, pp. 1-9. doi:https://doi.org/10.55041/ijcope.v2i10.126.

Chaudhari, Uday. "Streamlining Income Tax Return Filing for Defence Personnel: A Study of Client Awareness, Perception and Service Satisfaction at Udchalo." International Journal of Creative and Open Research in Engineering and Management 02, no. 10 (2026): 1-9. https://doi.org/https://doi.org/10.55041/ijcope.v2i10.126.

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References

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Income Tax Department, Government of India. (1961). The Income-tax Act, 1961. https://incometaxindia.gov.in/pages/acts/income-tax-act.aspx

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  • •Peer Review Type: Double-Blind Peer Review
  • •Published on: Oct 20 2026
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