What we sell — right ITR, right regime, forward actions

Summary

We sell two headline outputs — which ITR form and which regime — and the forward actions that follow, with every number traceable to its source document and every rule citing its §-section.

Why it matters

Selling "features" loses the customer. A salaried filer doesn't want a parser or a donut chart; they want to know which form to file, which regime saves more, and what to do next before 31 July. Framing the product around two engine decisions (form + regime) collapses the marketing surface to two sentences and forces every screen to answer "does this help the user see which form or which regime?". Everything else — refund number, deduction stack, forward actions — follows from those two decisions.

Implications

• ITR form is picked by the engine, not the user. Income heads dictate the form: salary + single HP + small interest → ITR-1; add capital gains / multiple HPs / foreign / RSU → ITR-2; presumptive business or professional under §44AD/ADA/AE with no ITR-2 disqualifiers → ITR-4; business or profession with books, or partner-in-firm → ITR-3. See pgbp-income for the full matrix. The user sees which form and why; the user never picks.
• Both regimes are computed by default. The user never picks — the engine picks and the UI explains why.
• Four-state hero is non-negotiable on every Tax Review render: refund / owe / clear / incomplete. No half-answered "potential refund" without the unanswered Qs surfaced.
• Every number cites the document. Every rule cites the §-section. No black boxes.
• TDS reconciliation gates the Tax Review sign-off — no silent fallback.
• Forward actions route the user to a CA — Hire-CA (marketplace) or Invite-CA (bring your own). The platform never files.
• Tax math is deterministic — no LLM in computation, parsing, or recommendation.
• Confident voice on headlines; one disclosure footnote per page handles edges.

Related

• pillar-tax — the surface that ships these outputs
• read-only-review — what we sell sits inside what we are
• voice — confident-on-headlines copy rule
• four-pillars — Tax is the headline pillar
• freemium-per-ay — what unlocks the engine
• 2026-07-26-self-file-permanently-out-of-scope — the platform never files; filing goes through a CA
• pgbp-income — PGBP as an income head

Sources

• .context/wiki/concepts/* § "What we sell"
• .context/wiki/concepts/* § "The four pillars" — Tax Review hard rules
• .context/wiki/concepts/* § "Hard rules" rules 2, 3, 4, 6, 7