v0.3.0 -- itr-agent (renamed from itr-mcp) + guided filing agent

Renamed itr-mcp -> itr-agent and reframed from calculator to step-by-step ITR filing agent.

Added

• recommend_itr_form (closes #3): ITR-1/2/3/4 selection with rule-by-rule reasoning and loss-continuity awareness -- a brought-forward business/speculative loss forces ITR-3 even with zero current-year business income (Schedule CFL).
• filing_checklist: ordered, form-specific portal walkthrough (gather -> reconcile -> compute -> portal -> e-verify).
• file_my_itr MCP prompt: one-question-at-a-time filing interview.

Changed

• npm package, bin, MCP server name, repo -> itr-agent. Old itr-mcp deprecated, frozen at 0.2.0. Migrate: npx -y itr-agent.

Honest ceiling

No public ITR filing API exists (only authorized ERIs may file on your behalf). The agent prepares and verifies everything, then you press submit on incometax.gov.in.

Verified: 66 tests pass, lint + typecheck clean, cold npx itr-agent@0.3.0 from the registry serves all 12 tools.