Nobody sits down in April and starts keeping a file. A year passes the way years do. A deposit renews on its own. A job changes and a new payroll takes over. Money moves, some of it sits, a small credit lands in an account you barely open. None of it feels like tax at the time. It feels like life. And then July of the next year arrives and asks you to remember all of it. That is the unfairness of the filing season. An income-tax return, or ITR,