Self-filing removed from V1: tax pillar = summary + CA handoff

Decision

Remove self-filing from V1 entirely. The Tax pillar produces a parsed summary + CA handoff PDF; users either invite their own CA or hire one from the marketplace. tax_reviews/{ay}.filing_state narrows to not_filed / itr_v_acknowledged only.

Why

Self-filing carries the highest legal exposure (filer assertions binding on the user) and the heaviest engineering surface (ITR JSON/XML emit, regime-specific schedules, validation against the e-Filing portal schema). Removing it sharpens the product to "trustable parsed facts" with a CA handoff. Aligns the monetization spine with the Hire-CA marketplace (already in V1 scope per the 2026-05-30 CA marketplace economics decision).

Impact

• Tax pillar UI replaces "self-file" / "draft return" CTAs with "Generate CA handoff PDF" + "Invite my CA" + "Find a CA".
• tax_reviews/{ay}.filing_state narrows to not_filed / itr_v_acknowledged only — every other state retires.
• apps/functions/src/tax/ self-file modules deleted (no quarantine); ITR-V parser keeps its filed-marker role only.
• Supersedes the "ITR-1/2 self-file" carve-out under .context/wiki/concepts/* "V1 explicitly does NOT include" — that line moves from "limited self-file" to "no self-file".
• Affects pillar-tax, marketplace-economics, ca-category-itr-filing, ca-category-consultation, ca-category-notice-defence.
• Related: 2026-05-30-marketplace-three-categories and 2026-05-30-marketplace-90-10-split.

Status

Superseded by 2026-07-25-self-file-reintroduced-itr1-4 on 2026-07-25. Self-file is reintroduced for individuals filing ITR-1/2/3/4 via JSON download → portal upload. The original module-deletion is not reverted; the emitter is rebuilt fresh.

Sources

• .context/wiki/decisions/* § "2026-05-31 — Self-filing removed from V1: tax pillar = summary + CA handoff"