Frequently Asked Questions
Everything you need to know about Scrutiny Mitra's AI engine, statutory limitation audits, and data privacy.
What makes Scrutiny Mitra different from standard tax software?
Scrutiny Mitra is purposefully engineered for tax notice litigation and defense. Unlike general ITR filing software or basic OCR tools, Scrutiny Mitra executes algorithmic legal reasoning: checking Section 149 time limitation bars, verifying Section 151 sanction hierarchies, and discovering ratio decidendi precedents across 5M+ ITAT and High Court decisions.
Who is behind Scrutiny Mitra?
Scrutiny Mitra was founded and architected by Siddhesh Umrigar to empower Indian taxpayers, startups, and CA firms with cutting-edge legal intelligence.
Is Scrutiny Mitra a Chartered Accountant firm?
No. Scrutiny Mitra is a technology platform providing automated legal-tech assistance. We do not directly practice before tax authorities. For formal sign-off, users can opt for the CA-Vetted tier, where an independent practising CA empanelled with Scrutiny Mitra reviews the draft.
How does the Section 149 limitation audit work?
Our engine deterministically calculates whether the notice was issued within 3 years or up to 10 years from the end of the relevant assessment year, applying statutory thresholds (e.g. ₹50 lakh asset/income condition under Sec. 149(1)(b)) and landmark Supreme Court jurisprudence (e.g., Rajeev Bansal & Ashish Agarwal).
Is my taxpayer financial data secure?
Yes. Scrutiny Mitra strictly adheres to the Digital Personal Data Protection (DPDP) Act, 2023. All notice files and financial data are encrypted at rest (AES-256) and in transit (TLS 1.3) with strict client isolation.