Tax Service Terms

01 Definitions

• "Affiliates" shall mean with respect to SWTMPL, any person directly or indirectly controlling, controlled by, or under direct or indirect common control with SWTMPL including its holding company, fellow subsidiaries, and associate companies.
• "DIY" or "Do It Yourself" shall have the meaning as ascribed to it under Clause 3(c).
• "SW Tech Media Private Limited", "SWTMPL", "us", "we" shall mean SW Tech Media Private Limited, a company incorporated under the Companies Act, 2013, having its registered office at Jabalpur, Madhya Pradesh, India, operating the Ensurekar platform and authorized as an Electronic Return Intermediary (ERI ID: ERIP014081) under the Income Tax Department of India.
• "Platform" shall mean the website, mobile application and any other technology platform owned and operated by SWTMPL under the brand name Ensurekar.
• "Ensurekar" shall mean the brand name under which SWTMPL provides tax filing, compliance, legal and financial services to Users directly through the Platform.
• "Tax Services" shall have the meaning ascribed to it under Clause 3.
• "User", "you", "yours" shall mean the user of the Platform including but not limited to registered or unregistered customers, business partners, merchants, service providers, etc.

Capitalised terms used herein shall have the meaning ascribed to them in the SWTMPL Terms unless defined herein.

02 Your Agreement

SWTMPL's Role

SWTMPL operates the Platform and directly provides Tax Services to Users through its brand, Ensurekar. SWTMPL is an authorised Electronic Return Intermediary (ERI) registered with the Income Tax Department of India and is responsible for the performance and delivery of Tax Services provided through the Platform.

The User acknowledges that while SWTMPL takes all reasonable steps to ensure accurate and timely filing, the final processing, acceptance, and assessment of income tax returns is solely at the discretion of the Income Tax Department of India and SWTMPL shall not be liable for outcomes arising from the Income Tax Department's decisions, processing delays, or system failures on the Income Tax Department's portal.

By accessing, visiting or using the Platform, the User acknowledges and agrees to the SWTMPL Terms and the practices set out herein.

03 Tax Services

The User agrees, acknowledges and notes that SWTMPL through Ensurekar provides the following services to the User on the Platform:

• a. Tax Planning Services: Ensurekar's tax experts will assist Users to generate personalised tax saving insights to potentially minimise applicable taxes. For this purpose, the User provides details in relation to income, deductions, family, insurance, investments etc. which Ensurekar's tax experts will rely on to provide these tax planning services.
• b. Assisted Tax Filing Services: Ensurekar's tax experts will help prepare and file your income tax return, including one-on-one expert support. This also includes assistance for income tax notice management.
• c. Do It Yourself Tax Filing Services ("DIY"): You can prepare and file your tax return yourself using Ensurekar's online platform. In the event you are using DIY plans, you shall be solely responsible for such income tax return filings, all data entry and accuracy thereto.
• d. Customer Support: Ensurekar will be responsible for providing end-to-end User support via telephonic and electronic mail mediums and a grievance redressal mechanism.

(hereinafter collectively referred to as "Tax Services")

The User further acknowledges and agrees that:

• All disputes, complaints and grievances with respect to Tax Services shall be raised directly with SWTMPL through the grievance mechanism provided on the Platform.
• The User shall not hold SWTMPL or its Affiliates, directors, agents, officers, employees and contractors liable for any claims, demands or damages arising out of incorrect or incomplete information provided by the User.
• The SWTMPL Terms govern your relationship with SWTMPL and you agree to carefully read such terms before availing any Tax Services.
• SWTMPL may access, store, display and use information relating to the User's transactions and filings through the Platform for the purpose of providing, improving and managing Tax Services.

04 Eligibility

To use the Tax Services, you represent and warrant that you meet the following criteria:

• a) You are at least 18 years of age.
• b) You are a resident of India.
• c) You have a valid PAN card and access to your Income Tax login credentials or required tax documents.
• d) You are legally authorized to file an income tax return in India.
• e) If you are acting on behalf of another individual, you have the appropriate legal authority and documentation to do so.
• f) You have not and will not impersonate any person or misrepresent your identity.

05 Data Privacy and Your Consent

a. Consent to collect and process data

You authorize SWTMPL to collect and process your personal and financial information strictly for the purpose of providing Tax Services. This includes details regarding your identity, contact information, family and financial information. This collection and processing of data is necessary for SWTMPL to provide the Tax Services.

b. Data use for Tax Services

You agree that SWTMPL will collect and process your personal and financial information, including information manually provided by you:

• During income tax return filing — to prepare, verify, validate and file your Income Tax Return (ITR) with the Income Tax Department.
• During tax planning — to generate personalised tax saving insights and recommend suitable tax saving products to you.
• For improving and managing our Platform and services in line with the permissions you grant under the SWTMPL Terms.
• All data is stored and transmitted in a secured and encrypted form in accordance with the SWTMPL Terms.

c. Data handling

Your data will be handled in accordance with Ensurekar's Privacy Policy available on the Platform. It will not be used for any other purpose without your explicit consent. We do not sell your personal or financial information to any third party.

06 User Roles and Responsibilities

You are solely responsible for ensuring that all information you provide is complete, accurate and up to date. SWTMPL shall not be liable for any notices, penalties, or tax liabilities that arise from your errors, non-disclosure of income, or providing false or incomplete information.

07 User Conduct

In your use of the Platform, you shall at all times comply with all applicable laws including any directions, directives and circulars issued by the relevant regulatory authority.

You hereby represent, warrant and acknowledge that you:

• i. Are at least 18 years of age.
• ii. Are a resident of India.
• iii. Are of sound mind and are availing the services out of your own free will and volition.
• iv. Have provided all information that is true, correct and not misleading and agree to provide any additional information or documents as may be required by SWTMPL from time to time.
• v. Are not registered under the Goods and Services Tax Act, 2017, and if in the course of your relationship with SWTMPL you become registered under GST, you shall immediately inform SWTMPL of such change in status and provide relevant information and documents.
• vi. Shall make use of the Platform as a prudent, reasonable and law-abiding citizen.

08 Termination and Suspension

Notwithstanding anything to the contrary in these SWTMPL Terms or any other communication between you and SWTMPL, SWTMPL may terminate your use of the Platform at any time with or without notice and for or without any reason, with absolutely no liability to you.

Without prejudice to the foregoing:

• SWTMPL reserves the right to terminate these SWTMPL Terms without notice and without liability to you upon becoming aware that you have violated these SWTMPL Terms or any other guidelines and rules published in respect of the Platform.
• SWTMPL may block, restrict, disable, suspend or terminate your access to all or part of the Platform at any time at SWTMPL's sole discretion, without prior notice or liability to you.

09 Modifications

We reserve the right to amend or modify these SWTMPL Terms at any time without prior notice to you. The User is required to keep itself informed of the latest SWTMPL Terms available on the Platform by periodically reviewing them.

In the event we modify these SWTMPL Terms, by continuing to access and use the Platform you confirm your acceptance of such modifications. Your continued use of the Platform shall be deemed as your express agreement to the modified SWTMPL Terms from the date of such modification.

10 Disclaimers

To the fullest extent permissible under applicable law, SWTMPL and any of its third-party partners, licensors and suppliers disclaim all warranties, statutory, express or implied, including but not limited to implied warranties of merchantability, fitness for a particular purpose and non-infringement of proprietary rights. No advice or information, whether oral or written, obtained by you through the Platform will constitute or create any representation or warranty not expressly stated herein.

The Platform and any data, information, services or software made available in conjunction with or through the Platform are provided on an "as is" and "as available" basis and without warranties or representations of any kind either express or implied.

SWTMPL does not warrant that the Platform, Tax Services or any other information offered on or through the Platform will be uninterrupted, error-free, free of viruses or other harmful components, and does not warrant that any of the foregoing will be corrected.

The User acknowledges that it will be solely responsible for verifying that its income tax returns have been filed and received by the Income Tax Department and for taking appropriate alternative actions if necessary. We recommend you retain a copy of your income tax return and ITR-V acknowledgement for your records.

11 Limitation of Liability

12 Indemnity

You hereby agree to defend, indemnify and hold harmless SWTMPL and its Affiliates, directors, agents, officers, employees and contractors from and against all actions, claims, demands, proceedings, losses, costs, charges and expenses directly or indirectly arising out of or by reason of:

• i. Breach of these SWTMPL Terms or any other terms agreed between the parties.
• ii. Actions or omissions taken in good faith by SWTMPL upon your instructions, and in particular arising directly or indirectly out of your negligence, mistake or misconduct.
• iii. Your breach or non-compliance of these SWTMPL Terms or applicable law.
• iv. Fraud or dishonesty relating to any transactions or information provided by you.

This indemnification obligation shall survive termination of these SWTMPL Terms and your use of the Platform.

13 Refund and Cancellation Policy

Any payment made by you shall be in accordance with the fee terms communicated to you at the time of availing the service. Fees once paid are non-refundable except in cases where SWTMPL is unable to complete the service due to reasons solely attributable to SWTMPL. Refund requests shall be processed within 7 to 10 working days of approval.

14 Communication

You may receive on your registered email or phone number, promotional and marketing communications about various products, services and offerings by SWTMPL, its group companies or business associates. In the event you have registered your phone number on the Do Not Disturb registry with your network provider, you shall take all necessary steps to enable receipt of transactional communications required for the completion of your Tax Services.

15 Governing Law and Dispute Resolution

These SWTMPL Terms shall be governed by the laws of India. Any dispute arising out of or in connection with these Terms shall first be attempted to be resolved amicably. If unresolved within 30 days, the dispute shall be referred to arbitration under the Arbitration and Conciliation Act, 1996. The seat of arbitration shall be Jabalpur, Madhya Pradesh. Subject to the above, courts in Jabalpur, Madhya Pradesh shall have exclusive jurisdiction.

16 Grievance Officer

For any complaints, disputes or grievances regarding Tax Services or the Platform, please contact: