This Online Services Agreement (the “Agreement”) is a binding contract between you and ONLINE CA FILING Ltd (referred to here as “ONLINE CA FILING “).

This Agreement governs your use of any of the following:

• The Online CA Filing Income Tax Return Filing Service
• Online CA Filing Tax Planner
• Tax Query Application and Scrutiny Application
• Any other related Online CA Filing tax program services or any other services you select, pay for, or use along with Online CA Filing tax preparation products and services.

By accepting this Agreement or by accessing, copying, or using any part of these products and services, you agree to follow all terms outlined here. If you do not agree, please do not access, download, or use any part of these products and services.

1. License and Permitted Use

Subject to the terms of this Agreement and the payment of any required fees, ONLINE CA FILING grants you a limited, non-exclusive, non-transferable license to use the products and services to prepare and electronically file (“e-file”) your tax returns. This license is solely for your personal use according to the category of products and services for which you have paid. Additional fees may apply for certain services, such as e-filing tax returns or submitting Form 16 or 16(A).

This license authorizes you to access and use the products and services via ONLINE CA FILING’ online platform at https://www.onlinecafiling.com or any approved third-party website. The terms and conditions of ONLINE CA FILING’ website apply to this access, and, in case of any conflict, this Agreement will govern.

These products and services are for personal use only and cannot be used to provide tax services to third parties. You are responsible for reviewing all forms, data, and outcomes before filing your returns and ensuring they are accurate and complete.

If you plan to use these products and services on behalf of others, you must have authorization to file tax returns for those individuals.

1. Eligibility to Use the Platform

You may use this platform if:

• You are 18 years of age or older. If acting as a guardian for a minor, you must have proper authority to register and transact on their behalf.
• You are legally permitted to enter into a binding contract. ONLINE CA FILING reserves the right to limit access if scalability issues arise, and any user previously suspended or removed by ONLINE CA FILING cannot access platform services.

By using the platform, you agree to adhere to the Terms of Use, investor application forms, risk disclosure documents, and other applicable documents provided by ONLINE CA FILING.

You also confirm that funds you invest come from your bank account and were earned legitimately, using approved banking channels.

1. Geographic Limitations

Not all services are available in all locations. Depending on where you are, certain platform services may not be accessible. ONLINE CA FILING reserves the right to determine service availability based on geographic location.

1. Restrictions

You may not:

• Sell, rent, or transfer the products and services to others.
• Use the products and services for purposes other than intended or on a service provider or peer-to-peer basis.
• Duplicate, modify, or try to access the source code of the products and services.
• Remove any proprietary labels or notices from the products and services.

You are responsible for all use of the products and services and compliance with this Agreement. ONLINE CA FILING reserves all rights not expressly granted to you.

1. Intellectual Property Rights

ONLINE CA FILING, its affiliates, or its licensors own all rights to the products and services, which are protected under Indian and international intellectual property laws. You receive no ownership rights in the products and services by using them.

You may not decompile, modify, or reverse-engineer the products and services or create derivative works from them.

Privacy

Your use of the products and services is subject to ONLINE CA FILING ‘ privacy notice, available on their website. ONLINE CA FILING may update its Privacy Notice according to applicable laws, and changes will be communicated via website posting or email.

When using these products, you may need to provide information to prepare your tax returns. ONLINE CA FILING will transmit this information to the Income Tax Department if you choose to e-file.

Non-Availability of Electronic Filing

Electronic filing may not always be available. ONLINE CA FILING does not guarantee the Income Tax Department will accept or process your return, but they will make reasonable efforts to submit it electronically if you meet the qualifications and pay applicable fees.

Online Assisted Service

ONLINE CA FILING may offer additional services, including tax advice and return preparation, to assist with your tax filing.

Accurate Calculations Guarantee

If errors made solely by the software lead to penalties or interest on your FY 2017-18 tax return, ONLINE CA FILING may reimburse you, up to the amount of fees paid. Specific conditions apply for eligibility.

Disclaimer of Warranties

Except for express warranties provided, ONLINE CA FILING makes no guarantees regarding the accuracy, reliability, or performance of the products and services. These tools are designed to assist but do not replace your obligation to review all data and verify outputs independently. ONLINE CA FILING disclaims warranties of merchantability, non-infringement, and fitness for a particular purpose to the extent permitted by law.