AgamiAI/Indian-Income-Tax-Returns

Indian Income Tax Return Synthetic Dataset

A fully synthetic, high-fidelity dataset of Indian Income Tax Return forms (ITR-4, ITR-5, and ITR-6). Designed to support OCR, text extraction, table parsing, tax attribute detection, document intelligence, and LLM fine-tuning for structured data extraction. Each record includes a PDF tax return and a matching structured JSON file containing parsed fields.

This dataset simulates realistic taxpayer filings across:

• Individuals (with Aadhaar and father’s name)
• Partnership firms (with partner names)
• Companies (with director details)

It also models real-world financial variation including refund cases, NIL returns, payable balances, late filings, interest under 234A/B/C, cess calculations, and filing statuses (139(1)/139(4)).

Dataset Details

• Curated by: AgamiAI Inc.
• Language(s): English, Hindi (romanized)
• License: Apache 2.0
• Repository: https://huggingface.co/datasets/AgamiAI/Indian-Income-Tax-Returns
• Website: https://www.agami.ai

Note: This dataset contains no real taxpayer data. All identities, values, and addresses are algorithmically generated.

Uses

Suitable For

• Document AI and OCR R&D
• Key-value and table extraction
• Named Entity Recognition (NER) for financial documents
• Tax computation extraction and validation workflows
• Layout-aware LLM fine-tuning (Donut, LayoutLMv3, SmolDoc, Nougat)
• Benchmarking structured extraction pipelines
• Multi-page form parsing and field alignment testing

Not Suitable For

• Real-world tax reporting or compliance
• Fraud detection or audit-based analytics (no fraudulant patterns)
• Socioeconomic or demographic analysis
• Real-world tax policy modeling

Dataset Structure

Statement Formats

ITR Form	Entity Type	Description
ITR-4	Individuals with business income	Includes Aadhaar, father's name, basic income schedules
ITR-5	Firms / LLPs	Includes partner name, tax computation, interest schedules
ITR-6	Companies	Includes director name, business income, cess & interest

JSON Structure

{
  "name": "NOVA EXPORTS",
  "entity": "Firm",
  "form": "ITR-5",
  "pan": "AQCPN5123F",
  "assessment_year": "2024-25",
  "filing_timestamp": "2024-11-18 14:23:55",
  "filing_type": "139(4) - Belated",
  "signatory": "Rajesh Singh",
  "dob": "14-Aug-1979",
  "address": "Sector 31, Gurgaon, Haryana - 122005",
  "income": 8235000,
  "tax": 2470500,
  "cess": 98820,
  "interest": {
    "234A": 28000,
    "234B": 51000,
    "234C": 42000
  },
  "total_payable": 2649320,
  "taxes_paid": 2650000,
  "balance": 680
}

Included Variation

This dataset contains controlled variation to simulate realistic diversity found across Indian income tax filings.

• Entity Types: Individuals, Firms, Companies
• Geographies: Major Indian metros and tier-2 cities
• Tax Outcomes: Refund cases, NIL returns, and payable outstanding amounts
• Filing Types: On-time, revised, and belated submissions (u/s 139(4))
• Document Formatting: Variation in layout structure, addresses, dates, names, and signatory styles

Value Ranges

Category	Range	Notes
Income	₹4,00,000 → ₹20,00,00,000+	Scaled by entity type
Filing Years	AY 2022–2026	Randomized across dataset
Signatory Age	25–75 years	Professionally realistic
Interest & Cess Calculations	Randomized + rule-based	Includes Sections 234A/234B/234C + 4% cess

Dataset Creation

Why This Dataset Exists

Real Indian income tax return datasets are highly sensitive, protected by law, and not publicly available for machine learning research.
This synthetic dataset is created to fill that gap and enable:

• Training and benchmarking Document AI / OCR systems
• Layout-aware extraction and key-value pair modeling
• Building and testing fintech and compliance automation systems
• Research and education in AI for structured financial documents
• Evaluation of LLMs on financial form understanding

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How It Was Generated

This dataset is fully algorithmically constructed using controlled randomness and rule-based logic, including:

• Procedural synthetic generation of taxpayer profiles
• Rule-driven fiscal computation and formatting
• Entity-specific metadata modeling (Individuals, Firms, Companies)
• Probabilistic variation in names, filing types, and geographies
• Digitally rendered PDF layouts with watermark and formatting diversity
• JSON output aligned directly with visible PDF values

All data is artificial — no real taxpayer information, PAN numbers, Aadhaar values, or confidential records were used.

What's Included

• Account holders: Business entities (companies, partnerships, corporations)
• Transaction patterns: B2B payments, employee salaries, vendor payments, business expenses
• Regional diversity: Major Indian metros
• Temporal patterns: Quarterly statements, monthly salary cycles, vendor payment patterns

Limitations

Limitations

1. No real taxpayer data — Does not reflect true economic or demographic patterns
2. Simplified tax logic — Does not include deductions (80C, HRA), exemptions, MAT/AMT, surcharge tiers, or capital gains schedules
3. Entity coverage scope — Includes only Individuals (business income), Firms, and Companies; excludes trusts, NGOs, foreign asset disclosures, or complex corporate filings
4. Format coverage — Modeled on common ITR layouts; does not represent every version, annexure, or legacy revision
5. Synthetic reasoning constraints — Does not cover all real-world edge cases
6. OCR realism — May not include all real-world OCR challenges
7. Regulatory compliance — Not suitable for legal, taxation, or compliance workflows without real data validation

This dataset is for structure and format learning, not behavioral modeling. Always validate on real data before production deployment.

Citation

BibTeX:

@dataset{indian_income_tax_return_synthetic_2025,
  author = {AgamiAI Inc.},
  title = {Indian Income Tax Return Synthetic Dataset},
  year = {2025},
  publisher = {HuggingFace},
  url = {https://huggingface.co/datasets/AgamiAI/Indian-Income-Tax-Returns}
}

APA:

AgamiAI Inc. (2025). Indian Income Tax Return Synthetic Dataset [Data set]. HuggingFace. https://huggingface.co/datasets/AgamiAI/Indian-Income-Tax-Returns

Glossary

Glossary

Indian Taxation Terms:

• AY (Assessment Year):
  The year in which income earned in the previous financial year is assessed and taxed.
• FY (Financial Year):
  The period in which income is earned — from 1 April to 31 March.
• ITR (Income Tax Return):
  The official form used to report income, taxes paid, and tax liability.
• PAN (Permanent Account Number):
  A 10-character alphanumeric tax identifier issued by the Government of India.
• Aadhaar:
  A 12-digit resident identification number issued by UIDAI (included only for individuals).
• ITR-4:
  Return form used by individuals/HUFs declaring presumptive business income.
• ITR-5:
  Return form applicable for partnership firms, LLPs, and certain associations.
• ITR-6:
  Return form for companies (except those claiming exemption under Section 11).
• 139(1):
  Return filed on or before the due date.
• 139(4):
  Belated return filed after the due date.
• Health & Education Cess:
  A mandatory 4% surcharge applied on calculated tax liability.
• Self-Assessment Tax:
  Tax paid by the taxpayer before filing, when advance tax/TDS isn't sufficient.
• Refund:
  Amount returned to the taxpayer if tax paid exceeds the computed liability.
• Tax Payable:
  Outstanding tax amount due after accounting for advance tax, TDS/TCS, and credit adjustments.
• Interest u/s 234A:
  Charged for late filing of the income tax return.
• Interest u/s 234B:
  Levied for not paying adequate advance tax.
• Interest u/s 234C:
  Applied for late installment payment of advance tax.
• Verification Section:
  Mandatory declaration signed digitally or manually by the taxpayer or authorized signatory.

More Information

About AgamiAI

AgamiAI builds private AI solutions for enterprises where privacy, accuracy, and compliance are critical. Specialized in Finance, Healthcare, Legal, and Consulting.

Visit: https://www.agami.ai

File Structure

Each ITR Document includes:

• [ITR_id].pdf - Scanned Income Tax Return (first two pages)
• [ITR_id].json - Structured data with full metadata

Related Datasets

Part of AgamiAI's Indian Financial Documents collection:

• Indian Bank Statements (https://huggingface.co/datasets/AgamiAI/Indian-Bank-Statements)
• Indian Income Tax Returns (this dataset)
• Indian GST Documents (coming soon)
• Indian Audited Financial Documents (coming soon)

Contact

• Website: https://www.agami.ai
• HuggingFace: https://huggingface.co/AgamiAI

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Version: 1.0.0 | License: Apache 2.0 | Last Updated: December 2025

Privacy Notice: Entirely synthetic data. No real personal or financial information included.