For clarity and comprehension, we have defined certain words used in the Terms and on the Websites. Additional definitions are included elsewhere in the Terms.

"Content" means all materials and content, including designs, editorial, text, graphics, audiovisual materials, multimedia elements, photographs, videos, music, sound recordings, reports, documents, software, information, formulae, patterns, data and any other work.

“Member Firm” means a local partnership, firm or other entity that is a member of the Arclint network of firms, each of which is a separate legal entity, as well as any affiliate or subsidiary of any Member Firm.

“Partner” and “Principal” mean an individual who is a partner, principal, member, shareholder or equivalent of a Member Firm, in accordance with terminology commonly used in professional services organisations. Likewise “office” refers to any office of one or more Member Firms in the relevant jurisdiction.

“Arclint”, “we” or “us” refer to the Arclint network and/or its individual Member Firms. “Arclint”, “we” or “us”, as used in individual articles and thought leadership pieces available on the Websites may, depending on context, refer to the Arclint network as a collective or to individual Member Firms.

“Arclint Parties” refers collectively and inclusively to the individual Member Firms of the Arclint network, including their respective officers, directors, partners, principals or equivalent; personnel; affiliates; business associates; licensors; and contractors and subcontractors.

“Registered User” means a User who has registered and created an Account with Arclint to access enhanced features of a Website.

“User” means all users of a Website.

“you" means you as an individual user of a Website.

General

These Terms and Conditions (“Terms”) apply to www.arclint.com/, web.arclint.com/ and any other Arclint Website on or accessible via www.arclint.com or web.arclint.com/ (collectively, the “Websites”) that links to these Terms.

Some Websites and certain content may be subject to different or additional terms. By accessing any other Websites or content, you agree to be bound by any additional terms that govern use of each such Website or such content.

Please read these Terms carefully as they contain important information regarding your legal rights, remedies and obligations with respect to your use of the Websites, including but not limited to various limitations, exclusions, and indemnities.

By accessing or using the Websites, and the content and services available via the Websites, you signify that you have read, understand and agree to be bound by these Terms in all respects with respect to the Websites. If you are not willing to be bound by each and every term or condition, or if any representation made herein by you is not true, you may not use, and must cease using, the Websites.

As used in these Terms and the Websites, Arclint, us, and we refer to the Arclint network and/or one or more of its Member Firms. Each Member Firm in the Arclint network is a separate legal entity. For further details, please contact care@arclint.com.

The Websites provide information about Arclint, including thought leadership and the services and products we provide. References to “the Website,” “the Websites”, and “www.arclint.com” include all software, content and features provided within the relevant Website(s).

The Websites offer a range of interactive features, such as access to premium and personalised content, user profiles, reading lists, commenting and other publicly accessible collaborative features. We may add other features from time to time. Certain features are available only to Registered Users.

Informational purposes only

The Websites and content available within them is for informational purposes only. Neither the Websites nor the content available within them constitutes professional advice, and neither should be relied upon by you or any third party, including for example to operate or promote your business, secure financing or capital in any form, obtain any regulatory or governmental approvals, or otherwise to procure services or other benefits from any entity. Before making any decision or taking any action, you should consult with professional advisers.

Changes to and availability of the Websites

The Websites are made available on an “as is” basis with no representation or warranty with respect to their functionality or availability and with no guarantee that they are complete, accurate, or timely nor any guarantee regarding any results you or others may obtain from their use. Access to all or parts of any of the Websites may be suspended at any time without notice.

Monitoring

We may monitor use of the Websites from time to time but have no obligation to do so. If and when we do monitor your use of one or more of the Websites, we will do so in accordance with applicable law.

The Websites may contain functionality that permits you to comment on articles; share materials; provide ideas, proposals, suggestions (“Feedback”); or otherwise make available certain materials through or in connection with your use of the Websites (collectively, “Submissions”).

If you choose to make publicly available any of your personally identifiable or other information through the Websites (for example through posting a comment or other form of Submission), you do so at your own risk. You will also comply with all relevant requirements set out in these Terms when making a submission.

You acknowledge and agree that your Submissions are not confidential; that your provision of Submissions is gratuitous, unsolicited and without restriction; and that the provision of any Submission does not place Arclint under any fiduciary or other obligation.

We may (but have no obligation to) monitor, evaluate, alter or remove Submissions before or after they appear on the site; however, we have no control over and are not responsible for any use or misuse (including any distribution) by any third party of Submissions

Requirements to use the websites

If you are an individual, you represent and warrant that you have reached the age of majority in the jurisdiction in which you reside, and that you are in any event at least 18 years old.

If you are using the Websites on behalf of a corporation or other organisation, you represent and warrant that you have the ability to agree to these Terms on behalf of such organisation and all references to "you" throughout these Terms will include such organisation, jointly and severally with you personally.

Acceptable conduct

You will use the Websites only for lawful purposes. If at any time you become aware of any violation, by any person or entity, of any part of these Terms, you will immediately notify us at care@arclint.com and provide us with assistance, as requested, to stop or remedy such violation.

Prohibited conduct

In using the Websites, you must not do any of the following:

• Post, transmit or otherwise make available through the Websites any materials that are or may be: (a) threatening, harassing, degrading, hateful or intimidating, or otherwise fail to respect the rights and dignity of others; (b) defamatory, libellous, fraudulent or otherwise tortious; (c) obscene, indecent, pornographic or otherwise objectionable; or (d) potentially harmful or invasive or intended to damage or hijack the operation of, or to monitor the use of, any hardware, software or equipment, such as a virus, worm, Trojan horse, Easter Egg, time bomb, spyware or other computer code, file or program (each, a “Virus”).

• Post, transmit, or otherwise make available through the Websites any material protected by copyright, trademark, trade secret, right of publicity or privacy or any other proprietary right, without the express prior written consent of the applicable owner.

• Use the Websites for any commercial purpose or otherwise use the Websites for processing data or other information on behalf of any third party.

• Use the Websites for any purpose that is fraudulent or otherwise tortious or unlawful.

• Interfere with or disrupt the operation of the Websites or the servers or networks used to make the Websites available, including by hacking or defacing any portion of any of the Websites; or violate any requirement, procedure or policy of such servers or networks.

• Restrict or inhibit any other person from using the Websites.

• Create or share content without first obtaining any necessary permissions from third parties or otherwise use the Websites to post or transmit any information that you do not have the right to provide; that would violate any applicable law or regulation; or that would violate, infringe or misappropriate any third party right or interest.

• Reproduce, modify, adapt, translate, create derivative works of, sell, rent, lease, loan, timeshare, distribute or otherwise exploit any portion of (or any use of) the Websites except as expressly authorised herein, without Arclint’s express prior written consent.

• Reverse engineer, decompile or disassemble any portion of any of the Websites, except where such restriction is expressly prohibited by applicable law.

• Remove or alter any copyright, trademark or other proprietary rights notice on the Websites or content you access via the Websites.

• Frame or mirror any portion of the Websites, or otherwise incorporate any portion of the Websites into any product or service, without Arclint’s express prior written consent.

• Systematically download and store Websites’ content.

• Use any robot, spider, Websites search/retrieval application or other manual or automatic device to (a) retrieve, index, “scrape,” “data mine” or otherwise gather content from the Websites, (b) reproduce or circumvent the navigational structure or presentation of the Websites, or (c) Harvest or collect information about users of the Websites without Arclint’s express prior written consent.

If you do not comply with these Terms (or if we have reasonable grounds to suspect or are investigating suspected non-compliance), we may suspend your access to the Websites or take any other steps we consider appropriate.

Our Content

Except where expressly stated otherwise, all right, title, and interest in and to the Websites and all Content, source code, processes, designs, technologies, URLs, domain names, marks, and logos forming any part of the Websites (collectively, "Our Content") are (a) fully vested in us, our licensors, or our suppliers and (b) protected by applicable copyrights, trademarks, patents, trade secrets, or other proprietary rights and laws.

You agree that access and use of Our Content is subject to these Terms, including the disclaimers and limitations of liability herein. Nothing in your use of the Websites or these Terms grants you any right, title or interest in or to Our Content except the limited right to use the Websites as set out in these Terms.

Unless otherwise expressly authorised by us in writing, you agree not to

• copy, modify, deep link, rent, lease, loan, sell, assign, sublicense, grant a security interest in or otherwise transfer any right or interest in Our Content;

• remove any proprietary notices or labels on or in Our Content; or

• allow any other person or entity to engage in any of the foregoing.

Your Content

You represent and warrant that you have all rights necessary to grant the licenses referred to in these Terms. You further represent and warrant that your Submissions are (a) complete and accurate and (b) are not fraudulent, tortious, or otherwise in violation of any applicable law or any right of any third party. You irrevocably waive any “moral rights” or other rights with respect to attribution of authorship or integrity of materials regarding each Submission that you may have under any applicable law under any legal theory.

Ownership

We do not claim ownership of your Submissions; however, you agree that by posting, uploading, inputting, providing, submitting, entering, or otherwise transmitting your Submissions to us or any third party using the Websites:

• You have thereby granted us a royalty-free, non-exclusive, worldwide, fully paid-up, perpetual, irrevocable, transferable and fully sublicensable (through multiple tiers) license, without additional consideration to you or any third party, to reproduce, distribute, perform, and display (publicly or otherwise), create derivative works of, adapt, modify and otherwise use, analyse, exploit and practice any comment or submission, in any format or media now known or hereafter developed, and for any purpose (including promotional purposes, such as testimonials);

• You confirm, represent and warrant to us that you have all rights, titles and interests, as well as the power and authority necessary, to grant the license to your Submissions set out above;

• You acknowledge and agree that the technical processing and transmission of the Websites, including your Submissions, may involve transmissions over various networks and changes to conform and adapt to technical requirements of connecting networks or devices, and that your Submissions may be subject to "caching" or other technical processing or transmission policies and procedures by us or at intermediate locations on the Internet.

Deactivation

If you deactivate the Account to which your Submissions are connected, you acknowledge and agree that we may retain a copy or copies of same for archival or compliance purposes or to otherwise provide the Websites to you or others, subject always to your license to us, set out above, and to our Privacy policy.

Compliance and Complaints

We do not have any obligation to censor or review any of your Submissions, to censor or review any Third-Party Content, or to monitor use of the Websites. However, you agree that we may, without notice or liability, disclose to third parties any of your information or your Submissions; monitor use of the Websites; and monitor, review, and retain your Submissions if we believe in good faith that such activity is reasonably necessary to provide the Websites to customers, monitor adherence to or enforce these Terms, comply with any laws or regulations, respond to any allegation of illegal conduct or claimed violation of third party rights, or protect us or others.

If we receive a complaint relating to your use of the Websites, you acknowledge and agree that we may, in our sole and absolute discretion and without notice or liability, investigate the complaint, restrict, suspend or terminate any service involved, and/or remove your Submissions from our servers.

Third-Party Content

The Websites may contain links to websites and other materials made available by third parties (collectively, "Third Party Content"). If you use such functionality, you are directing us to access, route and transmit to you the applicable Third Party Content.

Third Party Content may be protected by applicable copyrights, trademarks, patents, trade secrets or other proprietary rights and laws. Nothing in your use of the Websites or these Terms grants you any right, title or interest in or to this Third Party Content except for the limited right to use the Websites as set out in these Terms.

We neither control nor endorse, nor are responsible for, any Third Party Content and we make no representations or warranties with respect to them. The availability of any Third Party Content through the Websites does not imply the endorsement of, or affiliation with, any provider of such Websites or materials. Your use of any Third Party Content is at your own risk and is subject to any terms, conditions and policies applicable to them (such as terms of service or privacy policies of the providers of the Third Party Content).

Trade and Service Marks

You may not use the “Arclint LLP” or “Arclint” trade names, trademarks, service marks, logos or designs, or any other mark held by Arclint, in connection with any product or service that is not of any Arclint Member Firm nor in any manner that is likely to cause confusion. Nothing contained on the Websites should be construed as granting any right to use any trade names, trademarks, service marks, logos or designs without the express prior written consent of the owner.

Open Source

The Websites may include open source components, which are licensed for use and distribution by us under applicable open source licenses. Use of these open source components is governed by and subject to the Terms and conditions of the applicable open source license.

Warranties

Arclint makes no representations or warranties about the site, which is provided “as is”. To the maximum extent permitted by law, we exclude all implied warranties regarding the site, including without limitation, the warranties of merchantability, fitness for purpose, title, and non-infringement.

Limitation of Liability

The Websites are provided for information purposes only and, to the maximum extent permitted by applicable law, Arclint and the Arclint Parties exclude all liability for any loss or damage of whatever kind and however arising in connection with your use of, or inability to use, the Websites and any materials you obtain via the Websites.

You acknowledge and accept that use of the Websites is subject to the risks inherent in any connection and transmission on the internet, in particular in relation to security risks and vulnerabilities, technical performance and risk of interruption. Accordingly, neither Arclint nor any Arclint Parties are liable to you in any circumstances for any losses or damages caused by disruption or failure of internet networks or for any interruptions to or restrictions on the accessibility of the Websites arising for any reason, including, but not limited to, by reason of a virus, security related vulnerability, or technical or operational failure of any nature.

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, THE Arclint PARTIES DISCLAIM ALL LIABILITY AND SHALL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL OR PUNITIVE DAMAGES, INCLUDING WITHOUT LIMITATION DAMAGES FOR LOST PROFITS OR REVENUES, GOODWILL, WORK STOPPAGE, SECURITY BREACHES, VIRUSES, COMPUTER FAILURE OR MALFUNCTION, USE, DATA OR OTHER INTANGIBLE LOSSES OR COMMERCIAL DAMAGES, EVEN IF ANY OF SUCH PARTIES ARE ADVISED OF THE POSSIBILITY OF SUCH LOSSES, ARISING UNDER OR IN CONNECTION WITH THESE TERMS, THE SITE, THE USE OF OR INABILITY TO USE THE SAME, OR ANY OTHER SUBJECT MATTER HEREOF.

THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, THE Arclint PARTIES SHALL NOT BE RESPONSIBLE OR LIABLE TO YOU OR ANY OTHER PERSON FOR ANY ERRORS OR OMISSIONS IN THE WEBSITES; ANY INFORMATION MADE AVAILABLE THROUGH THEM; ANY DECISION MADE OR ACTION TAKEN IN RELIANCE ON THE WEBSITES OR THE INFORMATION MADE AVAILABLE THROUGH THEM; OR FOR ANY LOSS OR DAMAGES - INCLUDING CONSEQUENTIAL, SPECIAL OR SIMILAR DAMAGES - THAT ARISE OUT OF OR IN CONNECTION WITH YOUR USE OF THE WEBSITES OR ANY INFORMATION OR MATERIALS OBTAINED BY YOU VIA OR IN CONNECTION WITH THE WEBSITES

Indemnification

To the maximum extent permitted by applicable law, you agree to defend (at the indemnified party’s option), indemnify, and hold the Arclint Parties and their insurers harmless from and against any action, proceedings, claims, causes of action, demand, debts, losses, damages, charges and costs, including reasonable legal costs and/or any amount paid to settle any action or to satisfy a judgement and expenses of any kind and character whatsoever incurred by us relating to or arising from any content or information posted or transmitted by you using the Websites or otherwise arising out of your use of the Websites or use of the Websites by any third party who is given or gains access to the Websites due to your action or inaction. Your indemnificationobligation to the Arclint Parties includes but is not limited to any instance where one or more of your submissions (a) infringes any Third Party Content or other third-party intellectual property rights, or (b) is inappropriate, profane, defamatory, infringing, obscene, indecent or unlawful.

The Arclint Parties have the right at any time to forego the indemnification and assume the defense of any claim. Notwithstanding the foregoing, it is not the intent of the Arclint Parties to affect the rights of the Arclint Parties or their insurers to assume the defense or settlement of any claim against any Arclint Party for which insurance coverage is sought under any applicable insurance policy.

Disclaimers and Assumptions of Risk

The Websites and all information provided to you via the Websites is provided “as is” and “as available.” To the maximum extent permitted by applicable law, the Arclint Parties disclaim all express, implied, and statutory warranties with respect to the same, including without limitation any implied warranties of merchantability, fitness for a particular purpose, accuracy, completeness, non-infringement, non-interference, error-free service, and uninterrupted service. Arclint neither represents nor warrants that the Websites, services and content provided through the Websites, or software or information downloaded from the Websites will be accurate, current, uninterrupted, error-free, omission-free, or free from viruses or other harmful components.

BY MAKING AVAILABLE THE WEBSITES, Arclint IS NOT MAKING AN OFFER OF ANY FINANCIAL, TAX, ACCOUNTING, LEGAL OR OTHER PROFESSIONAL SERVICES OR GOODS, AND NONE OF THE INFORMATION PRESENTED ON THE WEBSITES SHOULD BE CONSTRUED AS LEGAL, TAX, ACCOUNTING OR ANY OTHER PROFESSIONAL ADVICE OR SERVICE.

Some jurisdictions prohibit the disclaimer of certain warranties or conditions or the limitation of certain types of liability. In such circumstances, to the extent that such prohibitions prohibit any exclusions and limitations in these Terms, such exclusions and limitations will not apply to you strictly to the extent necessary to make these Terms consistent with such prohibitions.

• In order to use the Services, you must first agree to the Terms. You may not use the Services if you do not accept the Terms.

• You accept the Terms by creating an account for services at any Arclint website.

• You may not use the Services and may not accept the Terms if (a) you are not of legal age to form a binding contract with Arclint, or (b) you are not a resident of India.

• Arclint is constantly innovating in order to provide the best possible experience for its users. You acknowledge and agree that the form and nature of the Services which Arclint provides may change from time to time without prior notice to you.

• As part of this continuing innovation, you acknowledge and agree that Arclint may stop (permanently or temporarily) providing the Services (or any features within the Services) to you or to users generally at Arclint's sole discretion, without prior notice to you. You may stop using the Services at any time. You do not need to specifically inform Arclint when you stop using the Services.

• You acknowledge and agree that if Arclint disables access to your account, you may be prevented from accessing the Services, your account details or any files or other content which is contained in your account.

• You agree to allow us to add you as a client on the Income Tax Department web services to submit ITR, retrieve ITR-V, refund status, 26AS, etc.

• You acknowledge and agree that while Arclint may not currently have set a fixed upper limit on the number of transmissions you may send or receive through the Services or on the amount of storage space used for the provision of any Service, such fixed upper limits may be set by Arclint at any time, at Arclint’s discretion.

• In order to prepare your return, to file your return, to provide advice about tax matters, and/or to provide an audit defense service, you will need to provide information about your income, deductions, credits, dependents, etc. Collectively, this information is known as tax return information. In order to use Arclint Services, you will need to provide your tax return information. You agree that any information you give to Arclint will always be accurate, correct and up to date.

• You agree to use the Services only for purposes that are permitted by (a) the Terms and (b) any applicable law, regulation or generally accepted practices or guidelines in the relevant jurisdictions (including any laws regarding the export of data or software to and from India).

• You agree not to access (or attempt to access) any of the Services by any means other than through the interface that is provided by Arclint, unless you have been specifically allowed to do so in a separate agreement with Arclint. You specifically agree not to access (or attempt to access) any of the Services through any automated means (including use of scripts or web crawlers) and shall ensure that you comply with the instructions set out in any robots.txt file present on the Services.

• You agree that you will not engage in any activity that interferes with or disrupts the Services (or the servers and networks which are connected to the Services).

• Unless you have been specifically permitted to do so in a separate agreement with Arclint, you agree that you will not reproduce, duplicate, copy, sell, trade or resell the Services for any purpose.

• You agree that you are solely responsible for (and that Arclint has no responsibility to you or to any third party for) any breach of your obligations under the Terms and for the consequences (including any loss or damage which Arclint may suffer) of any such breach.

• If you file tax returns for another individual, you should be doing so with the consensus of that individual after fully understanding the implications of this action. Arclint will not be held responsible if you are doing this without the knowledge / consensus of that person concerned.

• You agree and understand that you are responsible for maintaining the confidentiality of passwords associated with any account you use to access the Services.

• Accordingly, you agree that you will be solely responsible to Arclint for all activities that occur under your account.

• If you become aware of any unauthorized use of your password or of your account, you agree to notify Arclint immediately

• Arclint takes great care in ensuring the correctness of your Income Tax Return. There are strong test suites and professionals (internal and third party) who work hard on ensuring the correctness of Arclint software. However, Arclint provides no guarantee or warranty on the correctness of your Income Tax Return. You are required to review your Income Tax Return for ensuring correctness. You will not hold Arclint responsible for any issue that arises from incorrect Income Tax Return filing.

1. You agree with the Privacy Policy, Terms of Use and Disclaimer.

2. You represent that all information, data and documents provided by you at any point in time is true and correct and free from any errors.

3. You agree and acknowledge that it is your sole responsibility to ensure completeness and accuracy of the data provided you.

4. Provision of any assistance and services by us will commence once and only if you successfully complete the KYC verification.

5. You agree to keep us indemnified of all claims, actions, warranties etc. in respect of any data submitted by you on someone else's behalf or submitted by someone else's on your behalf.

6. You authorize us access, on your behalf, your account and information on the Income-tax portal at https://www.incometaxindiaefiling.gov.in/, https://services.tdscpc.gov.in/ and any other site relevant and/ or necessary to file your income-tax return.

7. You further authorize us to make submissions, representations and filings in this regard on your behalf.

8. You agree and acknowledge that preparation, review and filing of your income tax return shall at all times remains your primary and sole responsibility. Any assistance offered by us in this regard, are on your authorization and on your behalf.

9. You agree and acknowledge that payment of your self-assessment tax and any interest, fee thereon shall at all times remains your primary and sole responsibility. Your obligations herein, including but no limited to payment of the service fees, shall not be discharged, reduced, suspended or otherwise repudiated on non-payment or short payment of your self-assessment tax by you.

10. You agree and acknowledge that verification of the return filed on the income tax portal using an Aadhaar OTP or otherwise through other options available shall at all times remains your primary and sole responsibility. Any assistance offered by us in this regard, are on your authorization and on your behalf.

11. You agree and acknowledge that maintenance and retentions of all books, accounts, records and documents required under the law or otherwise related to your income tax tax return, shall at all times remains your primary and sole responsibility.

12. You shall take full responsibility for all assistance and services provided by us to you.

13. You agree and acknowledge that our services shall be limited to assistance in filing of the income tax return. Any compliance, actions or communications necessary under law or required by the tax authorities, including but not limited to any post filing compliances shall alt all times remain your primary and sole responsibility.

14. We reserve all rights to suspend our services in case you fail to make full payment of either of the service fees or your self-assessment tax, and/ or in case you fail to furnish proof of payment.

15. You agree and acknowledge that the ITR filing workflow, indicated on this page or anywhere else, does not represent any Service Level Agreement and that actual provision of services may be reasonably delayed for any reasons.

16. For provision of our services and related activities, we use certain third party IT solution providers viz., Microsoft, Google etc. (you may reach out to us if you wish to know each third party associated with any specific product). You acknowledge being informed and aware of that our service delivery may be affected due to any exigencies at the end of the third party IT solution providers. Further, the Privacy Policy and Terms of use may be subject to the Privacy Policy and Terms of use of the third party IT solution providers.