Statutory Disclaimer
Last Updated: February 2026
1. Technology Platform, Not a CA Firm
Scrutiny Mitra is a technology platform developed to assist Indian taxpayers and tax professionals in understanding, analyzing, and drafting preliminary responses to Income Tax notices. Scrutiny Mitra is not a Chartered Accountant firm and does not directly render professional accounting, auditing, or legal representation services.
2. Informational Purpose Only
Information generated by the platform, including notice summaries, Section 149 limitation timelines, and AI-generated drafts, is provided for general informational and analytical assistance only. It does not constitute binding legal or tax advice.
3. CA-Vetted Plan Specification
All AI-generated drafts are not reviewed by a Chartered Accountant unless the user explicitly subscribes to the CA-Vetted plan. Under the CA-Vetted plan, review and sign-off is conducted by an independent practising Chartered Accountant empanelled with Scrutiny Mitra.
4. User Responsibility & Professional Verification
Users are advised to independently verify all factual figures, dates, and legal content with their qualified tax consultant or Chartered Accountant before filing any formal response on the Income Tax e-filing portal.