Akhil Sharma

Jatin Gupta, Akhil Sharma, Saransh Singhania et al.

The inception of Large Language Models (LLMs) has catalyzed AI adoption in the finance sector, yet their reliability in complex, jurisdiction-specific tasks like Indian Chartered Accountancy (CA) remains limited. The models display difficulty in executing numerical tasks which require multiple steps while also needing advanced knowledge about legal regulations and the method of scaling their operations is not feasible in settings which have limited access to resources. We present CA-ThinkFlow as a parameter-efficient Retrieval-Augmented Generation (RAG) framework which operates with a 14B, 4-bit-quantized reasoning model, 14B-DeepSeek-R1, and a layout-aware Docling extraction system which maintains document structure during extraction. CA-ThinkFlow uses a basic RAG method which automatically adds retrieved information into the prompt, while it depends on the model's built-in Chain-of-Thought (CoT) functions to create context and produce correct answers. The system we developed system operates at performance levels which match large proprietary models when we tested it on the multi-level CA-Ben benchmark, achieving Scholastic Reliability Coefficient (SRC) results which equal 68.75\% of GPT-4o and Claude 3.5 Sonnet. The framework shows high efficiency and strength in handling parameters, but essential reasoning abilities fail to process complex regulatory texts which exist in fields such as Taxation.

Jatin Gupta, Akhil Sharma, Saransh Singhania et al.

Pursuit of accessible legal assistance in India faces a critical gap, as many citizens struggle to leverage their legal rights due to limited awareness and access to relevant legal information. This paper introduces Legal Assist AI, a transformer-based model designed to bridge this gap by offering effective legal assistance through large language models (LLMs). The system retrieves relevant legal information from a curated database and generates accurate responses, enabling effective assistance for diverse users, including legal professionals, scholars, and the general public. The model was fine-tuned on extensive datasets from the Indian legal domain, including Indian Constitution, Bharatiya Nyaya Sanhita (BNS), Bharatiya Nagarik Suraksha Sanhita (BNSS) and so forth, providing a robust understanding of the complexities of Indian law. By incorporating domain-specific legal datasets, the proposed model demonstrated remarkable efficiency and specialization in legal Question-Answering. The model was evaluated against state-of-the-art models such as GPT-3.5 Turbo and Mistral 7B, achieving a 60.08% score on the AIBE, outperforming its competitors in legal reasoning and accuracy. Unlike other models, Legal Assist AI avoided common issues such as hallucinations, making it highly reliable for practical legal applications. It showcases the model's applicability in real-world legal scenarios, with future iterations aiming to enhance performance and expand its dataset to cover a broader range of multilingual and case-specific queries as well.

Rajat Singhal, Jatin Gupta, Akhil Sharma et al.

Gestural language is used by deaf & mute communities to communicate through hand gestures & body movements that rely on visual-spatial patterns known as sign languages. Sign languages, which rely on visual-spatial patterns of hand gestures & body movements, are the primary mode of communication for deaf & mute communities worldwide. Effective communication is fundamental to human interaction, yet individuals in these communities often face significant barriers due to a scarcity of skilled interpreters & accessible translation technologies. This research specifically addresses these challenges within the Indian context by focusing on Indian Sign Language (ISL). By leveraging machine learning, this study aims to bridge the critical communication gap for the deaf & hard-of-hearing population in India, where technological solutions for ISL are less developed compared to other global sign languages. We propose a robust, real-time ISL detection & translation system built upon a Convolutional Neural Network (CNN). Our model is trained on a comprehensive ISL dataset & demonstrates exceptional performance, achieving a classification accuracy of 99.95%. This high precision underscores the model's capability to discern the nuanced visual features of different signs. The system's effectiveness is rigorously evaluated using key performance metrics, including accuracy, F1 score, precision & recall, ensuring its reliability for real-world applications. For real-time implementation, the framework integrates MediaPipe for precise hand tracking & motion detection, enabling seamless translation of dynamic gestures. This paper provides a detailed account of the model's architecture, the data preprocessing pipeline & the classification methodology. The research elaborates the model architecture, preprocessing & classification methodologies for enhancing communication in deaf & mute communities.

Jatin Gupta, Akhil Sharma, Saransh Singhania et al.

Advanced intelligent systems, particularly Large Language Models (LLMs), are significantly reshaping financial practices through advancements in Natural Language Processing (NLP). However, the extent to which these models effectively capture and apply domain-specific financial knowledge remains uncertain. Addressing a critical gap in the expansive Indian financial context, this paper introduces CA-Ben, a Chartered Accountancy benchmark specifically designed to evaluate the financial, legal, and quantitative reasoning capabilities of LLMs. CA-Ben comprises structured question-answer datasets derived from the rigorous examinations conducted by the Institute of Chartered Accountants of India (ICAI), spanning foundational, intermediate, and advanced CA curriculum stages. Six prominent LLMs i.e. GPT 4o, LLAMA 3.3 70B, LLAMA 3.1 405B, MISTRAL Large, Claude 3.5 Sonnet, and Microsoft Phi 4 were evaluated using standardized protocols. Results indicate variations in performance, with Claude 3.5 Sonnet and GPT-4o outperforming others, especially in conceptual and legal reasoning. Notable challenges emerged in numerical computations and legal interpretations. The findings emphasize the strengths and limitations of current LLMs, suggesting future improvements through hybrid reasoning and retrieval-augmented generation methods, particularly for quantitative analysis and accurate legal interpretation.