Terms of Use

You may use the platform only if you are at least 18 years of age and competent to enter into a contract under the Indian Contract Act, 1872. By using the platform you represent that you meet these conditions and that the information you provide is true and accurate.

• "Platform" means the Scrutiny Mitra website, application, and all associated services available at scrutinymitra.in.
• "AI Output" means any AI-generated scrutiny response draft, notice summary, risk assessment, ITAT precedent match, or similar content produced by the platform.
• "Case Data" means income tax notices, assessment orders, supporting documents, and any related materials you upload or enter into the platform.
• "User" means any person accessing or using the platform, including taxpayers, Chartered Accountants, Advocates, and tax professionals.

You are responsible for keeping your account credentials confidential and for all activity that occurs under your account. You must notify us immediately at contact@scrutinymitra.in if you suspect unauthorised access. We are not liable for losses arising from your failure to keep your credentials secure.

• Access to the platform is provided subject to these Terms and any subscription or plan terms applicable to your account tier.
• AI Outputs generated by the platform are produced using large language model technology and are not reviewed by a Chartered Accountant, Advocate, or any other professional unless explicitly stated.
• AI Outputs are educational and informational in nature, and do not constitute legal, tax, accounting, or other professional advice.
• You must independently verify all AI Outputs and consult your own professional adviser before relying on any content or filing any reply with the income tax authorities.
• The platform surfaces relevant ITAT, High Court, and Supreme Court precedents by way of reference only. Inclusion of a precedent does not constitute an endorsement of its applicability to your specific facts.

If your account tier requires payment, fees are payable in advance as stated on our pricing page. Fees may be revised from time to time and will apply to subscriptions or orders placed after the revision date. All applicable taxes (including GST, where applicable) will be disclosed at checkout.

Refund requests are evaluated on a case-by-case basis. In general, refunds may be granted where the platform fails to deliver a subscribed service for reasons within our control. Requests must be submitted in writing to contact@scrutinymitra.in within 7 days of the issue arising. We do not issue refunds based solely on dissatisfaction with an AI Output, as this is addressed through our revision and feedback process.

You confirm and agree that:

• All information and Case Data you provide is true, accurate, complete, and your own (or you are duly authorised to handle it on behalf of the relevant taxpayer).
• You will not upload notices or documents that do not relate to yourself or to a client on whose behalf you are professionally authorised to act.
• You will not use the platform to upload material that is unlawful, defamatory, fraudulent, infringing, or otherwise objectionable.
• You will not attempt to reverse-engineer, scrape, or otherwise misuse the platform or its AI outputs.
• Final responsibility for the accuracy of facts stated in any scrutiny reply, and for filing it with the income tax authorities, rests with you.
• You will not share your account with third parties or allow multiple users to access a single-user account.

All content on the platform, including website design, logos, AI models, ITAT precedent database, section guides, and software, is owned by or licensed to Siddesh Umrigar (sole proprietor, operating as Scrutiny Mitra) and is protected by copyright, trade mark, and other intellectual-property laws. You retain ownership of the Case Data you upload; you grant us a limited licence to use it for the purposes described in our Privacy Policy.

The platform is provided on an "as-is" and "as-available" basis. We do not warrant that any AI Output will be accepted by the income tax authorities, will result in any specific outcome in an assessment or appeal, or is free from errors or omissions. Scrutiny Mitra is a technology platform and is not a firm of Chartered Accountants or Advocates.

To the maximum extent permitted by applicable law, our total aggregate liability to you in connection with the platform — whether in contract, tort, statute, or otherwise — is limited to the fees actually paid by you to us in the twelve (12) months immediately preceding the event giving rise to the claim. We are not liable for any indirect, incidental, consequential, special, or punitive damages, including loss of profits, data, or goodwill.

You agree to indemnify and hold harmless Siddesh Umrigar (sole proprietor, operating as Scrutiny Mitra), and its directors, employees, and service providers from and against any claims, damages, losses, costs, and expenses (including reasonable legal fees) arising out of or connected with (a) your breach of these Terms, (b) your violation of applicable law, or (c) Case Data supplied by you that is false, misleading, or in breach of any third-party right.

You may close your account at any time by writing to contact@scrutinymitra.in. We may suspend or terminate your access to the platform if you breach these Terms, misuse the service, or where required by law. Termination does not affect rights and obligations that, by their nature, survive termination (including fees due, indemnities, and limitations of liability).

We are not liable for any failure or delay caused by events beyond our reasonable control, including natural disasters, pandemics, government actions, internet or telecom outages, or failures of third-party service providers including cloud providers and AI/ML providers.

These Terms are governed by the laws of India. Subject to Section 15, the courts at Jaipur, Rajasthan shall have exclusive jurisdiction to entertain any dispute, claim, or matter arising out of or in connection with these Terms or the platform.

Before filing any suit, you agree to first raise the matter with our Grievance Officer at contact@scrutinymitra.in. If the dispute is not resolved within thirty (30) days, the parties shall attempt mediation in good faith. Failing resolution by mediation, the dispute shall be referred to arbitration by a sole arbitrator under the Arbitration and Conciliation Act, 1996. The seat and venue of arbitration shall be Jaipur and the language English.

We may update these Terms from time to time. The "effective date" at the top of this page indicates when the latest version became effective. Continued use of the platform after the effective date constitutes acceptance of the updated Terms.

• If any provision of these Terms is held invalid or unenforceable, the remaining provisions will continue in full force and effect.
• These Terms, together with the Privacy Policy, constitute the entire agreement between you and us in relation to the platform.
• You may not assign these Terms without our prior written consent. We may assign or transfer our rights and obligations to an affiliate or successor.
• Notices to us must be in writing and sent to contact@scrutinymitra.in. Notices to you may be given by email to your registered email address or through the in-app dashboard.

If you have any question about these Terms, write to contact@scrutinymitra.in.