How agents work - Tier 1 / 2 / 3

ThynkTax has 18 AI agents. Each is classified into one of three tiers based on what it can do without human intervention.

Tier 1 - Autonomous

Runs freely. Logs everything. No human gate.

• Validation - runs 200+ rules against return drafts
• Reconciliation - matches GSTR-2B vs PR, 26AS vs payroll, etc.
• Data Ingestion - normalises Tally / LedgrOS / Excel imports
• Compliance Monitor - watches deadlines, alerts on overdue
• Threshold Monitor - flags GST / TDS / ROC thresholds approaching
• Section 43B - tracks deposit timelines for statutory dues
• Regulatory Radar - surfaces CBDT / CBIC notifications that change a section

Each Tier 1 action lands in the audit log. You can audit at any time but you don't approve action-by-action.

Tier 2 - Supervised

Prepares output. Pauses. You review. You approve. The agent then executes.

• Reconciliation (enhanced) - applies AI explanations and reject/accept recommendations in IMS
• Return Preparation - drafts GSTR-1 / 3B / 9, ITR forms
• IMS - recommends Accept / Reject / Pending for each invoice
• Vendor Communication - drafts emails to suppliers
• Cross-Domain Reconciliation - surfaces GST-ITR-TDS inconsistencies
• Notice Response - drafts responses to scrutiny / 143(1) / 148 notices
• Tax Planning - runs old-vs-new regime, optimal investment allocation

The approval gate is in the Approvals queue.

Tier 3 - Approval Gated (Filing)

Never runs without explicit CA approval. The Filing Agent is the only Tier 3 agent and there is no configuration override.

• Filing - submits to GSTN / ITD / MCA / TRACES

Every submission requires:

1. The return must be in APPROVED state (Tier 2 approval)
2. A Senior or Admin user clicks "File"
3. The Filing Agent then connects to the portal and submits

The audit log records who approved, who filed, the ARN, and every step the agent took to get there.

Why this matters

CBDT scrutiny notices often ask "who approved this filing?" The audit log + tier gating means we can always answer that question definitively.