Self-file is permanently out of scope

Decision

Chitragupt does not file returns. The only path from a Tax Review is CA handoff — either Hire-CA (marketplace) or Invite-CA (bring your own). No ITR JSON emitter, no ITR XML export, no "download and upload to incometax.gov.in yourself" flow, no feature flags reserving the surface. This is permanent, not "post-V1".

Every mention of self-file — positive ("we will emit ITR JSON") or negative ("we do not self-file, here's why") — is scrubbed from live code, live wiki, live copy, and wireframes. The historical ADRs remain as append-only record; this ADR supersedes them both.

Why

• Product clarity. Two-way messaging ("we don't file, but soon we might") confuses buyers on the pricing and refund pages. One-way messaging ("we prepare a CA handoff packet, a CA files it") is what we sell.
• CBDT JSON risk. Emitter-per-form requires ongoing schema tracking, per-AY vendor updates, and CA-signed acceptance runs. That is a separate business.
• CA marketplace is the flywheel. Every filing routed through Hire-CA / Invite-CA feeds the marketplace we monetise. A self-file button cannibalises that.

What changes

• All user-visible copy that mentions self-file, "file yourself", "ITR XML / JSON download", or "why no self-file" is removed. Refund policy, marketing pages, CA-handoff page, in-app chrome, and wireframes no longer reference the concept in any direction.
• Feature flags self_file_itr{1..4}_enabled are not introduced.
• /tax/emit route and any JSON-emitter module are not built.
• The self-file-json-emit flow page is deleted.
• The ITR-1/2/3/4 form-code union stays — it drives CA-handoff PDF rendering and marketplace pricing. inferItrForm stays. PGBP compute rules stay. None of this is user-facing self-file.

Out of scope of this decision

CA-handoff scope (Hire-CA vs Invite-CA), marketplace economics, and pricing tiers are unchanged.