These terms are electronic records generated pursuant to the Information Technology Act, 2000 and its associated rules, including the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021, and the Information Technology (Reasonable Security Practices and Procedures and Sensitive Personal Data or Information) Rules, 2011. As an electronic record, it requires no physical or digital signature.

• Platform: Refers to the website planmytax.ai, its sub-domains, mobile applications, and any other digital channels operated by the Company to provide its Services.
• Services: Encompasses all offerings on the Platform, including but not limited to Income Tax Return (ITR) filing (Do-It-Yourself and Assisted filing).
• “User”, "You" and "Your": Refers to any person who accesses or uses the Platform or its Services.

By accessing, registering, clicking "I Agree," or using any part of the Platform, you confirm your agreement to comply with these Terms and all applicable laws. We reserve the right to modify, add, or remove portions of these Terms at our sole discretion and without any prior notice. Any changes will be effective immediately upon posting on the Platform. Your continued use of the Services following the posting of revised Terms constitutes your acceptance of those changes. If you object to any term or modification, your sole remedy is to discontinue use of the Services. In case of any inconsistency between a translated version and the English version, the English version shall prevail.

You may use the Platform and its Services only if:

• You are a citizen of India.
• You are 18 years of age or older and are competent to enter into a binding contract.
• You are not a person barred from receiving services under any or all applicable laws in India.
• You are a guardian acting on behalf of a minor with the necessary legal authority and are competent to enter into a binding contract.

Users who have been suspended or removed from the Platform by the Company are not eligible to use the Services. You confirm that any funds involved in transactions through the Platform are from legitimate sources and routed through approved banking channels only.

To access certain or all Services, you must create an account with the Platform. You are solely responsible for:

• Maintaining the confidentiality of your login credentials.
• All activities that occur under your account.
• Immediately notifying us of any unauthorized use of your account.

You may not transfer or share your account or purchased plans with any other person. You may delete your account via your dashboard. Providing inaccurate or false information may result in the suspension of your account.

Subject to your compliance with these Terms and payment of applicable fees, we grant you a limited, non-exclusive, non-transferable, revocable license to access and use the Platform for preparing and electronically filing your personal income tax returns in addition to other PMT Services. You assume full responsibility for reviewing all forms and financial data for accuracy before ITR filing or relying upon other PMT Services. You may not use the Services to provide tax guidance or filing services to third parties. If you are authorized to file on behalf of another person, you must have the proper legal authority to do so.

You agree to provide accurate, current, and complete information required for the Services. You are solely responsible for all information you provide, and the Company's role is to act as a Platform based on that data.

You shall not:

• Use the Platform for any unlawful purpose or in violation of any applicable law.
• Reproduce, duplicate, sell, or resell any part of our Services without express written permission.
• Attempt to interfere with, compromise the system integrity or security, or decipher any transmissions to or from the servers running the Platform.
• Reverse engineer, decompile, or create derivative works from the Platform's software.
• Upload or transmit any material that is unlawful, defamatory, obscene, harassing, or infringes on any third-party rights.
• Impersonate another person or entity.
• Use any automated means, such as bots or scrapers, to access the Platform.

Your use of the Services is subject to and governed by our Privacy Policy, which forms an integral part of these Terms and is incorporated herein by reference.

You retain ownership of the personal information and data submitted by you. By submitting information through the Platform, you grant the Company a limited, royalty-free license to use, store, process, transmit, and analyze such information solely for the purpose of providing the Services, and improving the functionality of the Platform.

We process your information in accordance with applicable data protection laws and as detailed in the Privacy Policy.

By using the Services, you expressly authorize the Company to act as your agent to:

• Register you as a User on the Income Tax Department's e-filing portal, if necessary.
• Prepare, submit, and electronically file your Income Tax Returns.
• Retrieve your Form 26AS, Form AIS, Form TIS, pre-filled json of personal information, refund status, and other relevant information from the Income Tax Department.
• Use its own email address or contact information where required for electronic filing processes.

The Platform may contain links to third-party websites or display content from third parties. We provide these links for your convenience only and do not endorse, control, or assume any responsibility for the content, privacy policies, or practices of any third-party websites. Your interactions with any third party are solely between you and that third party.

The platform and all services are provided on an "as is" and "as available" basis, without any warranties of any kind, either express or implied. To the fullest extent permitted by law, the company disclaims all warranties, including but not limited to, implied warranties of merchantability, fitness for a particular purpose, title, and non-infringement. The services are provided as general tools to assist you in assisting, calculating, preparing and filing your tax returns, and they do not replace your obligation to exercise your independent judgment.

We do not warrant that:

• The services will be uninterrupted, timely, secure, or error-free.
• The results obtained from the use of the services will be accurate or reliable.
• The quality of any products, services, information, or other material obtained by you will meet your expectations.
• Any errors in the Platform will be corrected.

You are solely responsible for reviewing, verifying, and confirming the accuracy of all data entered by You and the final tax return prior to filing. Tax laws are subject to interpretation, and we are not responsible for any differences in interpretation that may lead to errors or mis-calculations.

To the maximum extent permitted by law, in no event shall the Company, its affiliates, employees, or agents be liable for any:

• Indirect, incidental, special, consequential, or punitive damages.
• Loss of profits, revenue, data, or goodwill.
• Penalties, interest, or additional taxes levied by any tax authority.

This limitation applies whether the alleged liability is based on contract, tort, negligence, strict liability, or any other basis, even if we have been advised of the possibility of such damage.

Our total aggregate liability to you for any claim arising out of or relating to these terms or your use of the services shall not exceed the amount paid by you for the specific service giving rise to the claim during the six (6) months preceding the claim.

The Platform, including its software, source code, design, text, graphics, logos, and all content, is the exclusive property of the Company, its affiliates, or its licensors and is protected by Intellectual Property laws. No ownership rights are transferred to you. You may not reproduce, distribute, modify, or publicly display any content from the Platform without Our prior written consent.

All fees for the Services are payable as specified on the Platform at the time of purchase. Payments are processed through authorized third-party payment gateways.

As a merchant, We shall not be held liable for any loss or damage arising directly or indirectly from the decline of authorization for any transaction due to the Cardholder exceeding the pre-set limit mutually agreed upon by Us and Our acquiring bank from time to time.

Fees are inclusive of applicable taxes unless otherwise stated. You are responsible for ensuring timely and complete payment of all applicable charges.

Refunds, cancellations, and related conditions shall be governed exclusively by the Refund Policy available on the Platform.

Any disputes regarding an invoice must be raised in writing within ten (10) days from the date of the invoice.

You agree to indemnify, defend, and hold harmless the Company, its affiliates, and their respective officers, directors, employees, and agents from and against any and all claims, liabilities, damages, losses, costs, and expenses (including reasonable legal fees) arising out of or in any way connected with:

• Your access to or use of the Platform or Services.
• Your violation of these Terms.
• Your violation of any third-party right, including intellectual property or privacy rights.
• Any claim that your information caused damage to a third party.

By using the Services, you consent to receive communications from us electronically (e.g., by email, SMS, WhatsApp, or notices on the Platform). You agree that all notices, disclosures, and other communications we provide to you electronically satisfy any legal requirement that such communications be in writing. By providing your contact information, you agree to receive service-related and promotional communications. You may opt out of promotional emails via the unsubscribe link.

You also confirm that by sending any of such messages/calls, you will not hold us or our third-party service provider liable or institute a complaint under the Telecom Commercial Communications Customer Preference (TRAI) Regulations, 2010, or such other applicable regulations, including any amendment thereof, as may be applicable from time to time.

For quality assurance, training, and dispute resolution purposes, you consent to the recording of any phone calls between you and our representatives.

These terms shall be governed by and construed in accordance with the laws of India. Any dispute arising out of or relating to these terms shall first be attempted to be resolved through good-faith negotiations. If the dispute cannot be resolved amicably, it shall be finally settled by binding arbitration in accordance with the Arbitration and Conciliation Act, 1996. The arbitral tribunal shall consist of a sole arbitrator mutually appointed by the parties. In case of failure to mutually appoint the arbitrator within thirty (30) days, the arbitrator shall be appointed in accordance with the provisions of the Arbitration and Conciliation Act, 1996. The arbitration shall be conducted in Mumbai, and the courts in Mumbai shall have exclusive jurisdiction over any matters arising from these terms.

We may terminate or suspend your access to the Platform and Services immediately, without prior notice or liability, for any reason, including, without limitation, if you breach these Terms. Upon termination, your right to use the Services will ceased immediately. Provisions of these Terms that, by their nature, should survive termination shall survive, including, without limitation, ownership provisions, warranty disclaimers, indemnity, and limitations of liability.

You may request deletion of your account through your dashboard. Upon deletion of your account, you will lose access to your account and associated records.

In accordance with the Information Technology Act, 2000, and the rules made thereunder, any complaints or concerns regarding the Platform or these Terms can be addressed to our Grievance Officer at:

• Email: contactus@planmytax.ai
• Address: Unit No. 1101 & 1102, 11th Floor, B – Wing, Lotus Corporate Park, Goregaon (E), Mumbai-400063.

We will attempt to resolve your complaint within a reasonable timeframe.