Terms & Disclaimer for www.taxguru.in

Terms & Disclaimer

This Agreement is made, entered into and executed at Mumbai, Maharashtra, India on current date (hereinafter referred to as the “Effective Date”)

BETWEEN:-

Taxguru Consultancy & Online Publication LLP, Mumbai, India (hereinafter referred to as “TaxGuru“) AND Yourself (hereinafter referred to collectively as “User”). If you are entering into this Agreement on behalf of a company or other legal entity, you represent that you have the authority to bind such an entity to these terms and conditions, in which case the term “User” shall refer to such entity.

WHEREAS the TaxGuru acts as a platform (as a website and mobile app) which provides legal updates, tools, courses and information for users;

AND WHEREAS the User(s) wishes to avail products and/or services through TaxGuru platform;

NOW, THEREFORE, for and in consideration of the mutual promises, benefits and covenants contained herein and for other good and valuable consideration, the receipt, adequacy and sufficiency of which are hereby acknowledged, TaxGuru and the User, intending to be legally bound, hereby agree as follows:

A. Terms

1. Definitions

1. “Account” means the account created upon registration at TaxGuru platform and includes the profile thereunder;
2. “Agreement” shall mean all these Terms of Use, Disclaimer and the Privacy Policy collectively;
3. “Content” means all information (as defined under IT Act), data, text, sound, pictures, graphics, video, voice, codes, computer programs, software, databases, messages, advertisements, microfilm or computer generated microfiche;
4. “Control Panel” refers to the My Account page provided at TaxGuru platform to the user to post content;
5. “Platform” means the TaxGuru platform, made available as a website at www.TaxGuru.in and/or through the TaxGuru Mobile App.
6. “Registration data” refers to the information provided in the Customer registration form and includes any other information provided later;
7. “Sensitive Information” or personal data of a person means such personal information which consists of information relating to password, financial information, etc as defined under Information Technology Act and Rules thereunder;
8. “Terms” and “Terms of Use” refers to this Agreement contained herein below;
9. “User” or “You” shall refer to a internet user, who is interested to avail of any services at TaxGuru platform;
10. “We”, “us” and “our” refers to the TaxGuru owners and the Management;

The other terms would have meaning as defined either under Information Technology Act, 2000 and rules made thereunder or otherwise generic words are to be interpreted as per English (U.K.) Dictionary.

2. Agreement

Please read this document carefully before accessing or using the site or availing of any services at TaxGuru platform. By accessing or using the site, you agree to be bound by the terms and conditions set forth below. We intend this to be the legal equivalent of your signature on a written contract, and equally binding. If you do not wish to be bound by these terms and conditions, you may not access or use the site.

Furthermore,

1. TaxGuru services owned and operated by Taxguru Consultancy & Online Publication LLP, Mumbai, India is provided to you under the terms and conditions of this Agreement, annexed documents and any other operating rules or policies that may be published by us on the platform from time to time.
2. All the terms set here are presented in English language and it is the sole responsibility of User to understand these terms accurately in the language he understands. You must read, understand and agree with and accept all of the terms and conditions contained in these Terms, which include those terms and conditions expressly set out below and those incorporated by reference, before you use services or register at this platform.
3. You warrant that you as a User has independently evaluated the desirability of the service and is not relying on any representation agreement, guarantee or statement other than as set forth in this agreement.
4. We strongly recommend that, as you read this Agreement, you also access and read the information contained in Annexures and other pages/websites referred to in this document, as they may contain further terms and conditions that apply to you as a user/customer at this site.

3. Modifications

1. TaxGuru reserves the right to modify this Agreement at any time by posting a new agreement on the TaxGuru platform and such modifications shall be effective immediately upon posting of the modified agreement on the site. You agree to review the agreement periodically to be aware of such modifications and your continued access or use of the site shall be deemed your conclusive acceptance of the modified agreement.
2. In case, any modification to the agreement is unacceptable to you, your only recourse will be to terminate this agreement. In case you continue to access any of our services after that time you will be deemed to have accepted any change.
3. Further, TaxGuru reserves the right to change or discontinue sale of specific services or its prices, from time to time, which will be posted on the platform.

B. Services

4. TaxGuru Platform

1. TaxGuru provides an on-line platform (both web and mobile based) providing the legal updates and information, useful to various professionals. Further, we also provide various useful tools and Forms related to various laws in excel and word format. Please refer here in the About Us section of the website for more details.
2. The access to the website/mobile app is freely available, in addition you can subscribe to our Newsletter at no cost.
3. TaxGuru also provides an opportunity to the legal experts in specific field of Income Tax, Wealth Tax, MVAT, DVAT, PVAT, Company Law, Service Tax, ICAI Regulation, FEMA, RBI, Custom Duty, Excise, DGFT, SEZ, ICSI Regulation, RERA, IRDAI Regulations, CMA Regulation, Labour laws, Corporate Law, Goods and Service Tax and related laws to register and contribute their articles at TaxGuru platform, with author bio. It should be noted that said article must be the original contribution of the author and exclusive contribution for TaxGuru.
4. Other users (registered or not) can submit responses through the comment section below the articles / updates / news at the website.
5. We may further render online consultancy, that would be subject to separate agreement/understanding with the user in electronic form.
   Provided, no agency, partnership, joint venture, or employment is created as a result of the Terms of Use or your use of any part of the TaxGuru platform, including without limitation, the Agreement for Service. You do not have any authority whatsoever to bind TaxGuru in any respect. All Users are independent contractors. Neither TaxGuru nor any users at its platform may direct or control the day-to-day activities of the other, or create or assume any obligation on behalf of the other. 

 5.Pricing & Refunds

1. The services provided at TaxGuru platform are free of charge for the time being.
2. TaxGuru has the right to levy / revise the fees or charges at any time. Any such levy or change will be binding and effective immediately on posting of the revision at the platform. 

 6. Retention & Backup Policy

1. The logs and user data would be retained as a backup in our server for at least 180 days from the date of its creation. And otherwise also, we may retain such information in our systems but for a limited period, which may help not only in complying with the laws of the land but also to make sure that we maintain enough backup of user accounts, which may either be required to be restored to the server in unforeseen circumstances or to make available the information to the enforcement agencies, in case of any specific requests received in accordance with the law of the land.
2. In case of any technical difficulty in the system, we will have backup available with us to restore the Data to the main Server. But in case of exceptional circumstances, it cannot be assured that we will always have at all times backup available with us.
3. You understand that in no case, TaxGuru can be held responsible for loss of data in any circumstances, as data is stored upon an external server, maintained by our technical partner.

7. Service Level Agreement

During the Term of this Agreement, the TaxGuru platform will be operational and available to you as a customer at least 90% of the time in any calendar year.

C. Users

8. Eligibility

1. To be able to avail any of the services offered by us, you need to be competent to contract as per the Indian Contract Act, 1872. Though a minor will still be able to avail free services but can enter into any agreement for paid services through his parent/guardian only.
2. Further you confirm that any court, tribunal or any adept authority does not prohibit or impose any kind of restriction/conditions/order to enter this agreement or online services of nature and function similar to ours.
3. You also confirm that you are not violating any applicable law by entering this agreement. We reserve the right to terminate your services and refuse to provide access to the Site in case of any such violation.

9. Obligations

As a registered User you are responsible for maintaining the confidentiality of your Registered Account and Password and for restricting access to your computer, and you agree to accept responsibility for all activities that occur due to your use or under your account or Password.

Services as a registered user are available to you only if you provide selective personal information in the registration form to TaxGuru. Consequently, if you choose not to provide us with any required personal information, we will not be able to offer you the services, which are governed by the separate Privacy Policy.

Further, you agree:

1. To provide true, accurate, current and complete information about yourself in the registration form (such information being the “Registration Data”) and regularly maintain and promptly update the Registration Data to keep it true, accurate, current and complete.
2. To use the services only for the purpose that are permitted by the aforesaid Agreement and any applicable law, regulation or generally accepted practices or guidelines in the relevant jurisdiction.
3. That you will be solely responsible for any breach of your obligations under the terms and for the consequence of any such breach, including any loss or damage, which we may suffer as a result and that we cannot be held responsible to you or to any third party.
4. That your account and the activity under it are subject to review from time to time by us. On the basis of the internal report, your account or access to any services or products may be blocked or may become subject of deletion if found to be objectionable, obscene or offensive, without any prior notice to you.
5. That you agree that you will not solicit passwords or personal identifying information for any purposes from other accounts or try to hack into the server in any manner.
6. You shall not engage in advertising to, or in solicitation of, other Users of the TAXGURU platform to buy or sell any products or services, including, but not limited to, products or services related to that being displayed on the platform or related to us. You may not transmit any chain letters or unsolicited commercial or junk email to other Users. In order to protect Our Users from such advertising or solicitation, We reserve the right to restrict the number of messages or emails which a user may send to other Users in any 24-hour period which We deem appropriate in our sole discretion.
7. That you agree to grant the rights to us to reveal your identity (or any other related information collected on this service) if required by law or in case of any legal action or complaint arising from any situation caused by your use of this site. This may include, without limitation, disclosure of the information in connection with investigation of alleged illegal activity or solicitation of illegal activity or in response to a lawful court order or subpoena. Further, in exercising this right, we may ask you to provide any documentary or other form of evidence supporting the Content you post at the platform. If you fail to produce such evidence, we may, in our sole discretion, terminate your services without notice.

The users shall strictly follow the present rules and regulations and also provisions of the Indian Information Technology Act and rules thereunder and any other laws for the time being in force.

If the users have any grievances and discrepancies, they can address their grievances to TaxGuru’s Grievance Officer, whose name and address is displayed at the TaxGuru platform and also mentioned in the present terms. The Grievance Officer is duty bound to redress your grievances, if any, expeditiously but within one month from the date of receipt of grievance.

9.Code of Conduct

You further agree not to host, display, upload, modify, publish, transmit, update or share any information that —

1. belongs to another person and to which the user does not have any right to, unless you have written consent from the owner of the copyrighted material;
2. is grossly harmful, harassing, blasphemous defamatory, obscene, paedophilic, libellous, invasive of another’s privacy, hateful, or racially, ethnically objectionable, disparaging, relating or encouraging money laundering or gambling, or otherwise unlawful in any manner whatever;
3. harm minors in any way;
4. infringes any patent, trademark, copyright or other proprietary rights;
5. violates any law for the time being in force;
6. deceives or misleads the addressee about the origin of such messages or communicates any information which is grossly offensive or menacing in nature;
7. impersonate another person;
8. contains software viruses or any other computer code, files or programs designed to interrupt, destroy or limit the functionality of any computer resource;
9. threatens the unity, integrity, defence, security or sovereignty of India, friendly relations with foreign states, or public order or causes incitement to the commission of any cognisable offence or prevents investigation of any offence or is insulting any other nation.
10. abuse, harass, threaten, defame, disillusion, erode, abrogate, demean or otherwise violate the legal rights of others;
11. engage in any activity that interferes with or disrupts access to the platform or the Services (or the servers and networks which are connected to the TaxGuru platform);
12. unlawfully threatening or unlawfully harassing including but not limited to “indecent representation of women” within the meaning of the Indecent Representation of Women (Prohibition) Act, 1986;
13. download any file posted by another user that you know, or reasonably should know, cannot be legally distributed in such manner;
14. probe, scan or test the vulnerability of the Website/App or any network connected to the Platform, nor breach the security or authentication measures or any network connected to the platform. You may not reverse look-up, trace or seek to trace any information on any other user, of or visitor to, the Website, or any other customer of the website, including any website Account not owned by You, to its source, or exploit the Website or Service or information made available or offered by or through the platform, in any way whether or not the purpose is to reveal any information, including but not limited to personal identification information, other than Your own information, as provided for by the Website;
15. disrupt or interfere with the security of, or otherwise cause harm to, the platform, system resources, accounts, passwords, servers or networks connected to or accessible through the Websites or any affiliated or linked sites;
16. collect or store data about other users in connection with the prohibited conduct and activities set forth in this Section;
17. use the platform or any material or Content for any purpose that is unlawful or prohibited by these Terms of Service, or to solicit the performance of any illegal activity or other activity which infringes the rights of this website or other third parties;
18. publish, post, disseminate information that is false, inaccurate or misleading;
19. violate any applicable laws or regulations for the time being in force in or outside India;
20. directly or indirectly, offer, attempt to offer, trade or attempt to trade in any item, the dealing of which is prohibited or restricted in any manner under the provisions of any applicable law, rule, regulation or guideline for the time being in force;
21. create liability for Us or cause Us to lose (in whole or in part) the services of Our internet service provider (“ISPs”) or other suppliers.
22. deceives or misleads the addressee about the origin of such messages or communicates any information which is grossly offensive or menacing in nature;
23. violate any code of conduct or other guidelines, which may be applicable for or to any particular Service;

10. Monitoring and Support

1. To ensure users receive the highest possible level of service, TaxGuru may randomly monitor the services rendered throug its platform. Any such monitoring is done for evaluation purposes by supervisors and all the information is kept confidential. This is solely done to guarantee the highest level of service and to ensure accurate information is provided in a professional manner.
2. You can obtain assistance with any technical difficulty that may arise in connection with user’s utilization of the TaxGuru Services by requesting assistance via email to info(@)taxguru.in. We reserve the right to establish limitations on the extent of such support, and the hours at which it is available.

11. Termination

1. TaxGuru may Terminate this Agreement in case of non-compliance with Terms of Use, rules and regulations or the Law of the Land, TaxGuru reserves the right to immediately terminate the access or usage rights of the users to the services and also remove non-compliant information.
2. If Customer has provided any information that is untrue, inaccurate, not current or incomplete at the time of registration, or we have a reasonable ground to suspect that such information is untrue, inaccurate, not current or incomplete, or not in accordance with this Agreement, we have the right to indefinitely suspend or terminate your services and refuse to provide you with access to the Mobile App.
3. In our sole discretion, may terminate the account/password or use of any or all of the services, for any reason, including, without limitation, for improper use of any service or if we believe that you are not eligible to avail the services. We may also in our sole discretion and at any time discontinue providing the Service, or any part thereof, with or without notice.
4. In case of Dormant Accounts, If there is no activity in your Account (including access or payment transactions) for a period of one (1) year, we may close your TaxGuru
5. You further agree that any termination of your access to the Service under any provision of this Agreement may be effected without prior notice, and acknowledge and agree that we may immediately deactivate or delete your account and all related information and email messages and other information relating to you and/or bar any further access to any Service or all of the services, to protect our interest as an Intermediary. Further, you agree that we shall not be liable to you or any third-party for any termination of your access to the Service.
6. The provisions of below paragraphs as to Legal Statements and Disclaimer shall survive any termination of this Agreement.

I. Legal Statements

 12. Compliance with Laws

1. All users shall comply with all the applicable laws (including without limitation to Foreign Exchange Management Act, 1999 and the rules made and notifications issued thereunder and the Exchange Control Manual as may be issued by the Reserve Bank of India from time to time, Customs Act, Information Technology Act, 2000 as amended by the Information Technology (Amendment) Act 2008, Prevention of Money Laundering Act, 2002 and the rules made thereunder, Foreign Contribution Regulation Act, 1976 and the rules made thereunder, Income Tax Act, 1961 and the rules made thereunder, Export Import Policy of the Government of India) applicable to them respectively for using Payment Facility and the platform. Any rights not expressly granted herein are reserved.
2. You agree that all Content posted or accessible via the Site is subject to applicable export control laws and regulations of the Indian Government. You agree not to export or re-export any Content directly or indirectly, to any country not permitted by Indian government export restrictions.

13. Governing Law

User agrees to use the service in compliance with applicable law and this Agreement and the annexed documents:

1. This Agreement shall all be governed and construed in accordance with the laws of India applicable to agreements made and to be performed in India. You agree that any legal action or proceeding between TaxGuru and you for any purpose concerning this Agreement or the parties’ obligations hereunder shall be brought exclusively in a court of competent jurisdiction at Mumbai
2. Any cause of action or claim you may have with respect to the Service must be commenced within one (1) year after the claim or cause of action arises or such claim or cause of action is barred. TaxGuru’s failure to insist upon or enforce strict performance of any provision of this Agreement shall not be construed as a waiver of any provision or right. Neither the course of conduct between the parties nor trade practice shall act to modify any provision of this Agreement. TaxGuru may assign its rights and duties under this Agreement to any party at any time without notice to you. In any dispute between TaxGuru and you relating to its platform, the prevailing party will not be entitled to attorneys’ fees, costs and expenses.
3. If any provision of the Agreement is found by a court of competent jurisdiction to be invalid, the parties nevertheless agree that the court should endeavor to give effect to the parties’ intentions as reflected in the provision, and agree that the other provisions of the Agreement remain in full force and effect.
4. Users/Visitors who choose to visit this platform from other jurisdictions do so on their own initiative. Those visitors are solely responsible for compliance with all laws, rules, and regulations, union, state, and local or foreign, applicable to the use of this platform and information, content, material and services contained herein.
5. The section titles in this Agreement and annexed documents are for convenience only and have no legal or contractual effect.

14. Intellectual Property

1. Publications, products, content or services referenced herein or on the Site or APP are the exclusive trademarks or service marks of TaxGuru. Other product and company names mentioned in the Site may be the trademarks of their respective owners. Unless you have been specifically permitted to do so or have a separate agreement with us, you agree that you will not use any trademark, service mark, trade name, logo of any company or organization in a way that is likely or intended to cause confusion about the owner or authorized user of such marks, names or logos.
2. The entire contents of the Site are protected by Indian and international copyright and trademark laws. The owner of the copyrights and trademarks are TaxGuru, its affiliates or other third party licensors. You may not modify, copy, reproduce, republish, upload, post, transmit, or distribute, in any manner, the material on the site, including text, graphics, code and/or software. You may print and download portions of material from the different areas of the Site solely for your own non-commercial use provided that you agree not to change or delete any copyright or proprietary notices from the materials. You agree to grant to TaxGuru a non-exclusive, royalty-free, worldwide, perpetual license, with the right to sub-license, to reproduce, distribute, transmit, create derivative works of, publicly display and publicly perform any materials and other information (including, without limitation, ideas contained therein for new or improved products and services) you submit to any public areas of the Site (such as bulletin boards, forums and newsgroups) or by e-mail to TaxGuru by all means and in any media now known or hereafter developed. You also grant to TaxGuru the right to use your name in connection with the submitted materials and other information as well as in connection with all advertising, marketing and promotional material related thereto. You agree that you shall have no recourse against TaxGuru for any alleged or actual infringement or misappropriation of any proprietary right in your communications to TaxGuru.
3. Without limiting the foregoing, copying or reproduction, for redistribution or other purpose, of the web site or any part thereof to any other server or location, including caching of any kind is expressly prohibited.

15. Grievance Officer

1. TaxGuru shall address any grievances of users, whether registered or not, with respect to the platform content or any other aspects connected therewith, in a time bound manner. For this purpose, TaxGuru has designated the following person as Grievance Officer in terms of Information Technology Act 2000:
   Name: CA Sandeep Kanoi
   Phone No: 097694 75160
   Email: [email protected]
2. The appointed officer shall work in terms of IT Rules, if it is received through a government agency or based upon court order and in other cases, TaxGuru would look into the matter and try to resolve as far as possible. 

16. Electronic Communications / Notices

1. Any notice or other communication required or permitted to be delivered to TaxGuru under this Agreement shall be in writing unless otherwise specified and shall be deemed properly delivered, when sent to our registered email. Any communication shall be deemed to have been validly and effectively given, on the date of receiving such communication, if such date is a Business Day and such delivery was made prior to 18:00 hours local time, and otherwise on the next Business Day.
2. When you visit the TaxGuru platform or send emails to us, you are communicating with us electronically. You consent to receive communications from us electronically. We will communicate with you by email or by posting notices at the platform. You agree that all agreements, notices, disclosures and other communications that we provide to you electronically satisfy any legal requirement that such communications be in writing. And, by special permissions, you may opt for electronic communication in communicating with us by writing to info [@] taxguru.in. 

Third Party Legal Actions

It is our policy to respond with reasonable promptness to subpoenas and other legal processes served upon TaxGuru that seek information, documents or other business records. Third parties wishing to serve such process may do so in writing to the following address:

Taxguru Consultancy & Online Publication LLP

509, Swapna Siddhi, Akurli Road,

Near Railway Station, Kandivali (East),

Mumbai – 400 101

Phone: 91709 55555

Email: [email protected]

17. Entire Agreement

This Agreement constitutes the entire agreement between the parties with respect to the subject matter hereof and supersedes and replaces all prior or contemporaneous understandings or agreements, written or oral, regarding such subject matter. The Agreement shall be governed by the Laws of India.

E. DISCLAIMER

18. Risk Factors

1. TaxGuru assumes no responsibility or liability from any loss incurred by any information presented upon the website/App or any other services thereof rendered through it. Users using the services herein are solely responsible for their actions. As we do not warrant the accuracy, completeness, or usefulness of any information presented therein. User expressly agrees that use of the service is at the user’s sole risk.
2. TaxGuru shall be not responsible or liable for the authenticity, accuracy, completeness, errors, omission, typographic errors, disruption, delay in operation or transmission, communications line failure, interruption or malfunction (including but not limited to any kind of technical aspects), deletion, defect of any information, reports, service stops functioning due to technical problems, certain features not functioning at any point in the web site, mobile app or any part thereof.Further, you agree that any material and/or data downloaded or otherwise obtained through the use of the service is done at user’s own discretion and risk and that user will be solely responsible for any damage to user’s computer system or loss of data that results from the download of such material and/or data.
3. TaxGuru has no control over other website or resources which are provided by companies or persons and is not liable for any loss or damage which may be incurred by you or by your use of service to any third party as a result of the availability of any information contained on site or external sites or resources or any advertisement or hyperlinks, etc. in the web site or any part thereof. Except for TaxGuru identified information, products or services, all information, products and services offered through the platform or on the Internet generally are offered by third parties that are not affiliated with TaxGuru. TaxGuru does not operate, control or endorse any information, products or services on the Internet in any way.
4. TaxGuru cannot and does not guarantee or warrant that the information submitted to, maintained on, or transmitted from our systems will be completely secure and transmission of information over the Internet is susceptible to possible loss, misrouting, interception and misuse including but not limited files available for downloading through the Site or App. You are responsible for implementing sufficient procedures and checkpoints that satisfy your particular requirements for accuracy of data input and output, and for maintaining a means external to the platform for the reconstruction of any lost data.
5. TaxGuru has no obligation or otherwise also cannot monitor the materials posted on the Platform at all times. But if any objectionable/infringing content is brought to our knowledge, we shall have the right to remove or edit any content that in its sole discretion violates, or is alleged to violate, any applicable law or either the spirit or letter of these Terms of Service. Notwithstanding this right, YOU REMAIN SOLELY RESPONSIBLE FOR THE CONTENT OF THE MATERIALS YOU POST AT THE PLATFORM AND IN YOUR PRIVATE MESSAGES. In no event shall TaxGuru assume or have any responsibility or liability for any Content posted or for any claims, damages or losses resulting from the use of Content and/or appearance of Content at the platform. You hereby represent and warrant that You have all necessary rights in and to all Content which You provide and all information it contains and that such Content shall not infringe any proprietary or other rights of third parties or contain any libelous, tortuous, or otherwise unlawful information.
6. TaxGuru takes multiple precautions to prevent abuses from the weak code / scripts uploaded by the User but if the same is still exploited, TaxGuru is not responsible for such abuses and we have the right to disable/terminate such accounts, if the malware is not removed from the clients end.

19. Transaction Risks:

1. User(s) agree to fully assume the risks of any transactions conducted on the basis of any content, information or any other material provided on the Platform and further assume the risks of any liability or harm of any kind arising due to or caused in connection with any subsequent activity relating to any products or services that are the subject of any such transaction.
2. Such risks include, but are not limited to, misrepresentation of products and services, fraudulent schemes, unsatisfactory quality, failure to meet specifications, defective or dangerous products, unlawful products, delay or default in delivery or payment, cost miscalculations, breach of warranty, breach of contract and transportation accidents.
3. Such risks also include the risks that the manufacture, importation, distribution, offer, display, purchase, sale and/or use of products or services offered or displayed on the Platform may violate or may be asserted to violate Third Party Rights, and the risk that that User(s) may incur costs of defense or other costs in connection with third parties’ assertion of Third Party Rights, or in connection with any claims by any party that they are entitled to defense or indemnification in relation to assertions of rights, demands or claims by Third Party Rights claimants.
4. Such risks further include the risks that the purchasers, end-users of products or others claiming to have suffered injuries or harms relating to product originally obtained by User(s) of the Platform as a result of purchase and sale transactions in connection with using any content, information or any other material provided on the Platform may suffer harms and/or assert claims arising from their use of such products.
5. User(s) agree that TaxGuru shall not be liable or responsible for any damages, liabilities, costs, harms, inconveniences, business disruptions or expenditures of any kind that may occur/arise as a result of or in connection with any Transaction Risks. User(s) are solely responsible for all of the terms and conditions of the transactions conducted on, through or as a result of use of any content, information or any other material provided on the Platform, including, without limitation, terms regarding payment, returns, warranties, shipping, insurance, fees, taxes, title, licenses, fines, permits, handling, transportation and storage. In the event of a dispute with any party to a transaction. User(s) agrees to release and indemnify TaxGuru (and our agents, affiliates, directors, officers and employees) from all claims, demands, actions, proceedings, costs, expenses and damages (including without limitation any actual, special, incidental or consequential damages) arising out of or in connection with such transaction.TaxGuru reserves the right to add/modify/discontinue any of the features/services offered at TaxGuru.

20. Limitation of Liability

You expressly understand and agree that TaxGuru, its subsidiaries and affiliates, shall not be liable to you or any third person for any direct, indirect, incidental, special, consequential or exemplary damages, including but not limited to, damages for loss of profits, goodwill, use, data or other intangible losses, resulting from, arising out of or any way related to:

1. the use or the inability to use the service;
2. any data, information, or services availed or messages received or transactions entered into through or from the service;
3. unauthorized access to or alteration of your transmissions or data;
4. statements or conduct of any third party on the service; e) any other matter relating to the service; or
5. the deletion of, corruption of, or failure to store, any content and other communications data maintained or transmitted by or through your use of the services.

TaxGuru makes no representations whatsoever about any other website/mobile app which you may access through this one or which may link to this Platform. When you access a non-TaxGuru website please understand that it is independent from TaxGuru and that TaxGuru has no control over the content on that website/mobile app. In addition, a link to a TaxGuru website does not mean that TaxGuru endorses or accepts any responsibility for the content, or the use, of such website.

 21. Disclaimer of warranties

1. You assume total responsibility and risk for Your use of the Site and the Internet. TaxGuru provides the site and related information “as is” and does not make any express or implied warranties, representations or endorsements whatsoever (including without Limitation Warranties of Title or Non-Infringement, or the Implied Warranties of Merchantability or Fitness for a particular purpose) with regard to the service, any Merchandise Information or Service provided through the service or on the Internet Generally, and TaxGuru shall not be liable for any cost or damage arising either directly or indirectly from any such transaction. It is solely your responsibility to evaluate the accuracy, completeness and usefulness of all opinions, advice, services, merchandise and other information provided through the service or on the internet generally. TaxGuru does not warrant that the service will be uninterrupted or error-free or that defects in the service will be corrected.
2. You understand further that the pure nature of the internet contains unedited materials some of which may be offensive to you. Your access to such materials is at your risk. TaxGuru has no control over and accepts no responsibility whatsoever for such materials. Further,
   1. we make no warranty on any results obtained by the use of the service.
   2. we make no warranty on accuracy or reliability of any information obtained by the use of service.
   3. we make no warranty that the service will meet your requirements.
   4. we make no warranty on any technical defects in the platform that will be corrected.
   5. we make no warranty that the service will be persistent, timely, secure, error free.
   6. we are neither responsible nor liable for any result that arises due to the use of service by any user or content posted or transmitted through the site by any user.
   7. we do not assume any responsibility or liability for any illegal communication or Content posted or transmitted on the Site by any Customer, or any third party.
3. All liability, whether civil or criminal arising out of any Content posed upon the Platform (including but not limited to messages / communication of electronic or any other means) will be that Customer / third party who has posted such Content or communicated / transmitted such content or information. We reserve the right to claim damages from such Customer / Third party that it may suffer as a result of such Content Posted on the Site or transmission of information through communication of any kind.
4. If you are in the Do Not Disturb (DND) subscriber list with any telecom operator / authority / organization you need to intimate us. Further, you agree that you have no objection in receiving any messages by any means. We are not liable to any third party if it receives any kind of message / information (under any circumstances) by any customer using the service; even if you are in Do Not Disturb (DND) subscriber list, the sender / customer is solely responsible and liable for the delivery of message / information which is generated by him. 

22. Indemnity

You agree to indemnify, defend and hold harmless TaxGuru, its officers, partners, employees, agents, licensors, suppliers and any third party information providers to the service from and against all losses, liabilities, claims, demands, expenses, damages and costs, including legal fees and disbursements in connection therewith and interest chargeable thereon asserted against or incurred by us that arise out of, result from, or may be payable by virtue of, any breach or non-performance of any representation, warranty, covenant or agreement made or obligation to be performed by you pursuant to these terms of service.

Further, you agree to hold us harmless against any claims made by any third party due to, or arising out of, or in connection with, your use of the platform, any claim that your material caused damage to a third party, your violation of the terms of service, or your violation of any rights of another, including any intellectual property rights.

In no event shall TaxGuru, its officers, partners, employees, partners or suppliers be liable to you, the vendor or any third party for any special, incidental, indirect, consequential or punitive damages whatsoever, including those resulting from loss of use, data or profits, whether or not foreseeable or whether or not we have been advised of the possibility of such damages, or based on any theory of liability, including breach of contract or warranty, negligence or other tortious action, or any other claim arising out of or in connection with your use of or access to the platform, services or materials.

The limitations and exclusions in this section apply to the maximum extent permitted by applicable law. 

 23. Not a Professional Advise

The material contained on the TaxGuru platform is general information and is not intended to be advice or a legal opinion on any particular matter. Subscribers and readers should seek appropriate professional advice before acting on the basis of any information contained herein. TaxGuru, its members, owners, employees, agents, representatives and the authors expressly disclaim any and all liability to any person, whether a subscriber or not, in respect of anything and of the consequences of anything done or omitted to be done by any such person in reliance upon the contents of this site and associated web pages.

Every effort has been made to avoid errors or omissions. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of. It is notified that neither TaxGuru nor the authors nor the publishers will be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom.

It is suggested that to avoid any doubt the reader should cross-check all the facts, law and contents of the material on a website with original Government publication or notifications. Moreover, this is not any kind of advertisement or solicitation of work by a professional.

We Shall Not Be Liable For Any Third Party Product Or Services. The Advertisement Available On E-Mail Or Website With Respect To The Third Party Website Or The Products And Services Are For Information Purpose Only.

 24. Links to Third Party Sites

TaxGuru is not liable for any result that may arise from your contact, communication in any form, coordination, relation or transaction; either with advertisers, sponsors, other websites or any resources that may be hyperlinked or any third party, and you are liable for any contract/term that may or shall be established by you, with these third parties, advertisers, sponsors, other websites or resources that may be hyperlinked in the web site or any part thereof.

As a convenience, we may provide links to third-party websites, for which the TaxGuru platform is not responsible for and does not endorse the informational content or any products or services available on any third-party website and does not make any representations regarding its content or accuracy. We do not control any third party website, and we are not liable for any technological, legal or other consequences that arise out of your visit or transactions there. Your use of third-party websites is at your own risk and subject to the terms and conditions of use for such sites. This means that we are not your agent and will not be a party to any contract you enter. 

 25. Privacy Policy

Please visit here for Privacy Policy.

(Last Updated on 01.05.2022)