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International Journal of Creative and Open Research in Engineering and Management

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ISSN: 3108-1754 (Online)
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Peer Review: Double Blind
Volume 02, Issue 10

Published on: October 2026

CLIENT AWARENESS, PERCEPTION AND SATISFACTION IN DEFENCE-FOCUSED ITR FILING: EVIDENCE FROM UDCHALO

Vaishnavi Jayant Godse

Prof. Aishwarya Pawar

MBA, 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 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 were among the most strongly endorsed contributors to client confidence, while allowance complexity was the most widely felt pain point and document collection and Form 26AS/AIS reconciliation were experienced as moderate but highly variable frictions.

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 offers an empirical case study of 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

Godse, V. J. (2026). Client Awareness, Perception and Satisfaction in Defence-Focused ITR Filing: Evidence from UdChalo. International Journal of Creative and Open Research in Engineering and Management, <i>02</i>(10), 1-9. https://doi.org/10.55041/ijcope.v2i10.137

Godse, Vaishnavi. "Client Awareness, Perception and Satisfaction in Defence-Focused ITR Filing: Evidence from 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.v2i10.137.

Godse, Vaishnavi. "Client Awareness, Perception and Satisfaction in Defence-Focused ITR Filing: Evidence from 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.v2i10.137.

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  • •Published on: Oct 22 2026
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