Start where you are. Each level assumes the one before it, so your skills compound instead of repeat.
Level 1 · Foundations
Foundations
For article assistants, new finance staff and taxpayers filing their own return for the first time. You learn the portal end to end, registration, profile and bank pre-validation, form selection, and a clean ITR-1 or ITR-4 filing with e-verification inside the deadline.
Level 2 · Practitioner
Practitioner
For working accountants and TRPs filing across ITR-2 and ITR-3. You master AIS, TIS and 26AS reconciliation, capital gains and F&O reporting in the correct form, old versus new regime with 10-IEA, and Form 10E for salary arrears.
Level 3 · Advanced
Advanced
For senior practitioners handling notices and demands. You handle 143(1) intimations, 139(9) defective returns, e-proceedings responses, rectification under 154, refund reissue on failed validations, and TDS credit mismatches routed through TRACES.
Module 1: Registration, Profile and Bank Pre-validation
Set up the login, validate the primary mobile and email that OTPs actually go to, and pre-validate the bank account before filing. The common money mistake is a refund that fails silently later because of a PAN name mismatch, a dormant account, an inoperative PAN not linked to Aadhaar, or a joint account where the PAN holder is not the primary holder.
Module 2: Choosing the Correct ITR Form, ITR-1 to ITR-4
Decide between ITR-1, ITR-2, ITR-3 and ITR-4 by income type, not by habit. The costly error is a form mismatch, an F&O trader or a capital gains case filed on ITR-4, which cannot carry losses or report capital gains, so CPC marks the return defective under 139(9) and you lose days and any loss carry-forward.
Module 3: AIS, TIS and Form 26AS Reconciliation
Download AIS, TIS and 26AS, decode the password, and reconcile every line before touching the return. This is where real money leaks, duplicate entries reported by branch and head office, mutual fund redemptions shown at gross instead of capital gain, stale FD interest from a closed account, and TDS credit missing because the deductor filed late.
Module 4: AIS Feedback and Correcting Pre-filled Data
Submit feedback on wrong AIS entries and track the reporting entity's response window until the TIS derived value updates. The pain point is timing, feedback takes two to four weeks to flow into TIS and pre-filled data, so a filing left to the last week goes in on numbers you never corrected.
Module 5: Old versus New Regime and Form 10-IEA
Compute both regimes for the client and record the choice correctly, including Form 10-IEA where the old regime is opted for business income. The recurring validation error is claiming HRA or deductions other than 80CCD(2) under the new regime, or wrong 10-IEA particulars, both of which stall the return or quietly deny the deductions.
Module 6: e-Verification, Refund Status and Refund Reissue
E-verify within the 30 day window through Aadhaar OTP, net banking EVC or DSC, read the refund status, and raise a refund reissue on a failed validation. Missing the 30 day e-verification makes the return invalid and needs a condonation request, and the refund never lands if reissue was never raised against the corrected bank account.
Module 7: Responding to 143(1) and 139(9) Notices
Read a 143(1) intimation that turns an expected refund into a demand, respond to the mismatch inside 30 days through e-proceedings, and correct a 139(9) defect within 15 days. An unanswered 139(9) makes the return invalid with a penalty and denied loss carry-forward, and an ignored 143(1) demand hardens into recovery.
Module 8: Form 10E, Advance Tax and TDS Credit Mismatches
File Form 10E before claiming 89(1) relief on salary arrears, generate advance tax challans with the correct CRN, and resolve TDS credit mismatches. The classic denials are 89(1) relief refused at 143(1) because Form 10E was not filed first, and a TDS challan deposited under the wrong financial year that has to be corrected on the old TRACES portal.
