Terms of Service & User Agreement
Effective Date: August 1, 2026 • Last Revised: August 29, 2026
Key Highlights of this Agreement
Please review these Terms of Service carefully before utilizing the Arthasaar platform:
Table of Contents
Contractual Relationship & Entity Information
These Terms of Service ("Terms", "Agreement") constitute a legally binding electronic agreement between you ("User", "Taxpayer", "Client", "You") and Arthasaar Technologies Private Limited ("Arthasaar", "Company", "We", "Us"), CIN: U12345RJ2020PTC012345, having its corporate offices at Jaipur, Rajasthan, India.
By accessing, browsing, registering an account, calculating tax liabilities, uploading Form 16/AIS records, or submitting an Income Tax Return (ITR) through Arthasaar, you acknowledge that you have read, understood, and agree to be bound by these Terms, along with our Privacy Policy and Refund Policy.
Eligibility & Account Security
You represent and warrant that you are at least 18 years of age and legally competent to enter into a binding contract under the Indian Contract Act, 1872. If you are filing on behalf of another individual (as a legal heir, power-of-attorney holder, or representative assessee under Section 160 of the Income Tax Act, 1961), you warrant that you possess lawful authority.
You are solely responsible for maintaining the confidentiality of your login credentials, password, and one-time passwords (OTP). Any activity conducted through your authenticated account shall be deemed to have been executed by you. You must immediately notify Arthasaar at security@arthasaar.com in the event of unauthorized account access.
Scope of Services & Filing Models
Arthasaar provides specialized digital tools, tax calculation engines, and electronic submission gateways for Indian Income Tax compliance. Our platform operates two distinct service modalities:
Self-Filing (DIY) Modality
You input your income figures, verify Form 16 extracts, select the applicable tax regime, review calculations, and trigger e-filing directly using our automated rule engine.
CA-Assisted Filing Modality
An empanelled Chartered Accountant / Tax Expert analyzes your financial statements, reconciles AIS/26AS, prepares complex capital gains/business schedules, and coordinates filing.
Electronic Filing Intermediary (EFI) Authorization
By clicking "File Return", "Submit to Income Tax Department", or verifying your filing via OTP / EVC, you explicitly appoint and authorize Arthasaar Technologies to act as your Electronic Filing Intermediary (EFI) under the Electronic Filing of Returns of Tax Scheme formulated by the Central Board of Direct Taxes (CBDT), Ministry of Finance.
This authorization empowers Arthasaar to:
- Digitally package your tax information into statutory schema-compliant XML/JSON formats specified by the Directorate of Income Tax (Systems).
- Transmit the encrypted return package to the official Income Tax Department e-Filing API Gateway.
- Retrieve and display the generated Acknowledgement Number (ITR-V) and filing timestamps.
Truthfulness of Declarations & Taxpayer Responsibility
Statutory Taxpayer Declaration
Under Section 139 and Section 277 of the Income Tax Act, 1961, the legal obligation to declare true, full, and correct income rests solely with you, the taxpayer.
You warrant that all salary figures, house property income, capital gains computations, business turnovers, bank interest, and chapter VI-A deductions entered by you or verified from uploaded documents are true, complete, and verifiable against primary documents. Arthasaar and its empanelled experts do not audit your physical receipts and rely entirely on your declarations.
CA-Assisted Services & Professional Scope
Where you opt for a CA-Assisted Plan, Arthasaar assigns an independent Chartered Accountant or tax professional to review your documents. You acknowledge that:
- The CA review is advisory in nature and limited to the assessment year and documents supplied by you.
- Filing plan fees cover return preparation and submission only; they do not include representation in assessment hearings, Section 143(1)(a) adjustments, or Section 148 scrutiny proceedings unless explicitly contracted under a separate representation agreement.
- You must respond to document clarification requests from your assigned CA in a timely manner (at least 48 hours prior to statutory filing deadlines).
Plans, Fees, Billing & GST Invoices
Service fees are billed as per the selected filing tier (Salaried, Professional, Business, Capital Gains, NRI). All fees are quoted in Indian Rupees (INR) and are subject to statutory Goods & Services Tax (GST at 18%).
Upon successful payment via our authorized payment aggregators, an electronic GST-compliant tax invoice will be generated and made accessible under Payments & Receipts.
Refund & Cancellation Terms
Our refund policies are designed to be fair and transparent. Full refunds are provided in cases of double-billing or where our team fails to process a return despite timely document submission. Refunds cannot be issued once a return has been successfully uploaded to the ITD server or if the return is rejected due to inaccurate PAN details provided by you. Please review the full criteria in our Refund Policy.
Intellectual Property Rights
All software, source code, user interfaces, tax calculation algorithms, brand assets, logos, and documentation comprising the Arthasaar platform are the exclusive intellectual property of Arthasaar Technologies Private Limited, protected under the Copyright Act, 1957 and Trade Marks Act, 1999.
Prohibited Conduct & Fair Usage
You agree not to engage in any of the following prohibited activities:
- Submitting forged Form 16 PDFs, manipulated balance sheets, or fictitious TDS credit claims.
- Reverse engineering, decompiling, or attempting to extract proprietary calculation logic from the web application.
- Using automated scripts, bots, spiders, or scrapers to extract platform metadata or bulk filing portals.
- Interfering with server integrity, attempting DDoS attacks, or bypassing rate limiters.
Disclaimers & Limitation of Liability
The platform and tax calculation engines are provided on an "AS IS" and "AS AVAILABLE" basis. While we strive for absolute accuracy with current CBDT tax utility rules, Arthasaar expressly disclaims liability for:
- Unscheduled downtime, schema updates, or latency on the official Income Tax Department portal (incometax.gov.in).
- Late filing fees or interest under Section 234F/234A resulting from document submission delays by the user within 24 hours of the deadline.
- Rejection of refund claims or disallowance of deductions by the Assessing Officer during departmental processing.
To the maximum extent permitted under applicable law, Arthasaar's aggregate liability for any claims arising out of this Agreement shall be limited to the total service fee paid by you for the affected filing.
Indemnification
You agree to defend, indemnify, and hold harmless Arthasaar, its directors, officers, employees, and empanelled Chartered Accountants from and against any third-party claims, tax penalties, legal fees, or damages arising out of: (a) your breach of these Terms; (b) fraudulent or inaccurate information provided in your return; or (c) your violation of any statutory direct tax laws.
Governing Law, Jurisdiction & Arbitration
This Agreement shall be governed by, interpreted, and construed in accordance with the substantive laws of the Republic of India.
Any dispute, controversy, or claim arising out of or relating to these Terms shall be referred to and finally resolved by binding arbitration under the Arbitration and Conciliation Act, 1996 by a sole arbitrator mutually appointed by the parties. The seat and venue of arbitration shall be Jaipur, Rajasthan, and proceedings shall be conducted in English. Subject to arbitration, the courts of Jaipur, Rajasthan shall have exclusive jurisdiction.
Grievance Redressal & Statutory Notices
For legal notices, service queries, or escalations, please contact our Compliance & Grievance desk:
Entity: Arthasaar Technologies Private Limited
Legal & Notices:legal@arthasaar.com/support@arthasaar.com
Helpline: +91 141 294 5678 (Mon–Sat, 10:00 AM – 6:30 PM IST)
Corporate Office: Corporate Tower, Tonk Road, Jaipur, Rajasthan 302015, India