arXiv subjects

Saransh Singhania

Publications and source records attributed to Saransh Singhania.

3 recordsLinked to original sources

arXiv2026

Lightweight Domain Adaptation of a Large Language Model for Legal Assistance in the Indian Context

In India, access to legal assistance for the general public has been observed to have a critical gap, as many citizens are not able to take full advantage of their legal rights due to limited access and awareness of apposite legal information. This paper thus introduces Legal Assist AI, a highly efficient framework designed to provide legal assistance in the Indian domain. The core contribution is a framework demonstrating how a smaller, 8-billion-parameter quantized model (Llama 3.1) can achieve superior domain-specific performance. This effective performance stems from integrating a Retrieval-Augmented Generation (RAG) system with strategic prompt engineering, supported by a high-quality, up to date corpus of more than 600 legal documents. This corpus includes the Indian Constitution and more importantly, the newly enacted Bharatiya Nyaya Sanhita (BNS) and Bharatiya Nagarik Suraksha Sanhita (BNSS) among others. Further, by achieving a score of 60.08\% in the All-India Bar Examination (AIBE) benchmark, the specialized approach based on RAG was found to be highly efficient and effective, improving on the 58.72\% score of the 175-billion parameter GPT-3.5 Turbo. It was also observed that the framework was able to manage and mitigate instances of hallucinations successfully, which is a critical requirement for practical legal applications. A Parameter Efficiency Index (PEI) is also introduced, with the goal of quantifying the superior efficiency that the framework was able to achieve, demonstrating how the 8B model is 22 times more parameter-efficient than the 175B baseline, and hence corroborating the potential of smaller domain-adapted models.

cs.CL↗

arXiv2026

Retrieval-Augmented Reasoning for Chartered Accountancy

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.

cs.CL↗

arXiv2025

Large Language Models Acing Chartered Accountancy

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.

cs.CL↗