1. About Tax Aid
PricewaterhouseCoopers Private Limited, India (PwC) may assist you with Indian tax compliance, as follows:
hereinafter collectively referred to as the “Services”.
What assistance does Tax Aid offer you to complete your Income Tax compliance obligations?
What is the cost?
The price for using Tax Aid is set out below:
Goods and Service Tax (GST) or discount agreed (if any) would be levied separately on the above pricing
You could make the necessary payment through net banking, credit card or any other online mode prior to the reviewing the computation of income and ITR.
2. Other important information
Basis of providing our Services
Our Services are based on our understanding of current local Indian tax law and the current policy and practice of the ITD or other relevant local Indian tax authority as at the time we provide the relevant Services.
Who is eligible to use Income Tax Services through Tax Aid?
To use Tax Aid, you need to earn your income as an individual (i.e. not earning income as a partnership, company or other entity such as a limited liability partnership) and be eligible based on PwC’s client acceptance rules. We use information provided by you during the registration process to assist in determining your eligibility.
We are not permitted to provide Services to the following:
Powers of tax authorities
It is important to keep in mind that the ITR or other documents filed with tax and revenue authorities are not beyond challenge by the relevant authority and that tax and revenue authorities may have wide-ranging powers of investigation and discovery.
All tax and revenue laws in India require taxpayers to keep full and accurate records relating to their tax affairs. Penalties may be imposed if a taxpayer fails to comply with these requirements. Maintaining comprehensive records can also be beneficial in supporting your position in a tax dispute as the onus of proof is with the taxpayer.
Records must generally be kept by tax payers for eight years after the later of the date on which:
Tax Aid Knowledge base / FAQ
We will provide you with access to a Knowledge base/FAQ centre. This will provide general information that is publicly available. We will not provide you any information which is specific to your circumstances or anything that may constitute advice.
You appoint PwC to be your Tax advisor to prepare and e-file the ITR. This includes authorising PwC to give ITR to the ITD. PwC will not be an authorised contact person with the ITD for you. PwC will not, as part of its scope of Services, assist you with any dispute or assessment or audit with the ITD.
Use of login information to access your account on the website incometaxindiaefiling.gov.in
For providing some of the Services, we shall need to use the login information (i.e. username and password) to access your account on the website incometaxindiaefiling.gov.in. Kindly note the following in this regard:
- We shall treat the information as confidential and its use will be governed by the terms and conditions in the said contract.
- If this information is available with us, you may request us at any stage, by an email, to stop its use for providing services to you.
- If this information is not available with us, or you request us to stop its use, we shall not provide such services to you for which we need this information.
- If we renew this contract, we shall continue to use this information if we need it for providing services to you under the new contract.
- We shall cease to use this information when: (i) you request us to stop its use; or (ii) the engagement period covered by the present contract is completed and, either no new contract is agreed with you, or the new contract agreed with you does not require the use of this information for providing services.
- After we have ceased to use this information, we shall request you, by an email, to change the password for your account on the aforesaid website.
Terms & Conditions
Set out below are the terms & conditions that apply to your use of Tax Aid.
A contract with PwC in relation to PwC’s provision of the Services will have effect from when you click “Accept” on the terms and conditions.
The terms & conditions below replace any earlier agreements, representations or discussions.
If anything in these terms & conditions is inconsistent with any other information that we provide to you, including through Tax Aid, these terms & conditions take precedence.
1. Eligibility, Registration and Use of Tax Aid
1.1 You warrant that all information provided or confirmed by you in connection with registration is true, accurate, complete and up-to-date and you agree to make any changes necessary to your user profile in Tax Aid to ensure that such information is true, accurate, complete and up-to-date at all times.
1.2 You will be required to enter your username and password every time you wish to access Tax Aid. Your username and password are personal to you and non¬transferable, and you shall use strong passwords and periodically change them, maintain them in strict confidence and will not communicate them to anyone else or allow anyone else to use them
1.2.1 You are responsible for all and any usage of Tax Aid made using your username and password, regardless of the identity of the person making such use, and PwC, other PwC firm and its or their contractors will not have any responsibility or liability in connection with any unauthorised use of the usernames or passwords or any unauthorized use of Tax Aid.
1.2.2 If you become aware of a breach of security with respect to your password or of any other breach of security, you will immediately notify PwC. Your access to or use of Tax Aid may be immediately suspended with or without notice by PwC at any time for any reason.
1.3 Except as otherwise expressly permitted under these terms, you may not do any of the following, nor may you authorise any third party to do any of the following with respect to Tax Aid, including without limitation any of its related technology and databases:
i) access or use any portion except for the agreed purposes (and in particular not to use or access any portion for marketing or advertising purposes);
ii) modify or create any derivative works:
iii) decompile, disassemble, reverse engineer, or otherwise attempt to derive the related source code;
iv) redistribute, encumber, sell, rent, lease, use for service bureau purposes, sublicense or otherwise transfer any related rights; or
v) remove or alter any related trademark, logo, copyright or other proprietary notices.
vi) reproduce or copy any portion of Tax Aid other than:
1.4 You will not store, make available or transmit in or through Tax Aid any material which:
i) infringes any person’s intellectual property rights:
ii) is or is likely to be perceived as defamatory, threatening, misleading, offensive or inappropriate, or materially misrepresents facts;
iii) adversely affects performance or availability of Tax Aid (or any part thereof);
iv) contains any virus, harmful component or corrupted data;
v) contains any advertising, promotion or solicitation; or
vi) violates any applicable law or regulation.
1.5 In the event that PwC becomes aware of any breach or alleged breach of any of terms herein (including clause 1.3 or 1.4), PwC may suspend Services or access to, in part or all of, the Tax Aid.
1.6 In addition, PwC may, without notice, suspend your access to Tax Aid, destroy any information or data entered by you on Tax Aid, to the extent that PwC is required by law or order of any court or regulator to do so.
1.7 PwC reserves the right to change without notice, at its sole discretion, the performance, functionality and availability of Tax Aid.
1.8 All right, title and interest in and to the Tax Aid, including without limitation all information and related technology, shall remain with PwC or relevant PwC firm and/or its/their licensors (except with respect to any content placed on Tax Aid by you), and, other than set out in these terms, you shall have no rights in Tax Aid or any of PwC's other intellectual property. You acknowledge such ownership and intellectual property rights and will not take any action to jeopardise, limit or interfere in any manner with PwC's or its licensors' ownership of or rights with respect to the same.
2.1 You may not link to Tax Aid from any website without PwC's prior written consent.
2.2 If and where Tax Aid provides any links to any third party website, such website may not be under PwC's (or a PwC firm’s) control and accordingly PwC and PwC firm will have no responsibility for, and do not make any representations or warranties with respect to, such website or any content, products or services connected with such website, and PwC and PwC firm do not endorse any of the same.
3. Downtime, Data Loss and Security
3.1.1 You understand and agree that no representation or warranty is made with respect to the functionality or availability of Tax Aid, and that all or any portion(s) of Tax Aid may for a variety of reasons be unavailable to you for use either temporarily or permanently without notice.
3.1.2 You further agree and understand that information and data related to Tax Aid may be irretrievably lost or destroyed at any time, and it will be your responsibility to make all necessary copies and backups of any appropriate information and data posted to or obtained or available from Tax Aid.
3.1.3 You understand and agree that Tax Aid may be unavailable due to scheduled or emergency maintenance.
3.1.4 PwC reserves the right to prevent or limit access to Tax Aid for security, upgrades or other reasonable purposes.
Services related and other Terms
1 Our Services
1.1 Scope – This agreement sets out the terms & conditions on which we permit you to use Tax Aid. We provide our Services to you via your use of Tax Aid.
1.2 Changes – We may modify these terms & conditions at any time by incorporating a revised version into Tax Aid and thereafter by notifying you. The effective date of any modification of the terms & conditions will be upon incorporation into Tax Aid. By continuing to use the Services after the effective date of any modification, you are bound by the modified terms & conditions.
It is your responsibility to check the terms & conditions for modifications.
1.3 Services for your benefit – Our Services are provided solely for your use for assistance in preparation of ITR and filing the same with the ITD.
1.4 Authorisation to prepare and file ITR – By accepting these terms & conditions, you authorise us to prepare your ITR on your behalf, by authorising us to file the ITR with the ITD on your behalf.
1.5 No liability to third parties – We accept no liability or responsibility to any third party in connection with our Services. You agree to reimburse us for any liability (including reasonable legal costs) we incur in connection with any claim by a third party arising in relation to the Services and/or from your breach of this agreement.
2 Your responsibilities
2.1 Generally – You must ensure we are permitted to use any third party information or intellectual property rights you require us to use to perform the Services. You will make sure, and we shall assume, that you have appropriate consents or authorisations for us to receive and process any information (including any third party information or personal data, as applicable) in relation to the registration process and performing our Services, in accordance with these terms. You have an option not to consent to provide any such personal data in which case we shall not be able to provide the Services to you.
2.2 Information – You are responsible for the completeness and accuracy of all the information used to complete your ITR in Tax Aid, irrespective of the source of that data. We will rely on this information to provide Services to you and accept no responsibility for its completeness or accuracy.
2.3 Records – You must keep adequate records to substantiate all amounts referred to in the ITR, by retaining valid tax invoices or similar evidence.
2.4 Interdependence – Our performance depends on you also performing your obligations under this agreement. You agree we are not liable for any default to the extent it arises because you do not fulfil your obligations.
2.5 Third party information – You must authorise third parties who hold relevant information (for example, information about revenue) to provide that information to us for the purpose of use in Tax Aid, if requested by us.
2.6 ITR declaration – You must ensure that any declaration or other statement you make in connection with the ITR is correct.
2.7 Your responsibilities- To enable us to prepare the ITR, you must let us have the information by the date specified in our request. The taxes must be paid and the ITR must be filed by the stipulated dates. Penalties may be incurred if the ITR is filed late and interest and penalties would be payable on tax unpaid or paid late. Accordingly, it is essential that you provide us all of the necessary information to assist in preparing the ITR in sufficient time and to enable you to pay the taxes, if any. You agree that we shall have no responsibility for your delays for liabilities, including interest, surcharges and penalties and additional tax liabilities, caused or contributed to by:
(a) inaccurate or incomplete information supplied to us;
(b) the failure to supply us with the information we need within a reasonable time of our requesting that information; or
(c) failure by you or the individual to follow our instructions.
The ITR will be submitted to you for review and approval thereby enabling us for filing the same with the tax authorities. This process is necessary since taxpayers cannot in law contract out of their personal responsibility for the accuracy and completeness of your ITR . It is, therefore, very important that you understand and agree the computations & content of your ITR before the ITR is submitted, as you will be better placed than us to identify any omissions of relevant matters and to judge the accuracy and adequacy of the various descriptions and analyses.
We shall send the relevant data including draft ITR , to you for your review within agreed timelines of our receiving the fully completed information.
3. Fees per tax return
3.1 You must pay our fees for the Services.
Payment is due on an annual basis and prior to the review of ITR.
3.2 Goods and Service Tax (GST) or discount agreed (if any) would be levied separately on the above pricing.
Taxes – You will also pay any taxes, including applicable Goods and Services Tax and / or other such taxes, that are due in relation to our goods and services. You will pay us the full amount of any invoice, regardless of any deduction that you are required by law to make except for applicable tax deduction at source (TDS) in respect of our net income under the Income-tax Act, 1961.
You acknowledge and agree that in the event any enquiry, scrutiny, audit, assessment or any other tax proceedings are initiated against us in respect to this assignment, you shall fully support and co-operate with us by furnishing the relevant information and documents, related to the service provided by us under this agreement, on timely manner as may be required by us.
3.6 All fees must be paid by net banking, credit card or any other online mode. You consent to the fees being charged to you.
4 Confidentiality and privacy
4.1 Confidential information – We and you agree not to disclose each other’s confidential information, except for disclosures required by law/regulation or as otherwise permitted in this agreement or confidential disclosures by PwC under its policies or where required by PwC to perform the Services . Confidential information does not include any information which
(i) is rightfully known to the recipient prior to its disclosure;
(ii) is independently developed by the recipient without use of or reliance on confidential information; or
(iii) is or later becomes publicly available without violation of this agreement or may be lawfully obtained from a third party.
5.1 You agree that you will be liable to PwC, and each PwC firm and its or their licensors, contractors and insurers for any and all losses, damages, liabilities, costs (including reasonable attorneys' fees) and expenses in connection with any claim arising out of or in connection with any content or information posted or transmitted by you using Tax Aid or that otherwise arise out of your use of Tax Aid or that of any other third party who is given or gains access to Tax Aid due to your action or inaction.
To the maximum extent permitted by applicable law, you agree to defend, indemnify and hold PwC, each PwC firm and their respective partners (if applicable), directors, employees and staff harmless from and against any and all losses, damages, liabilities, costs (including reasonable attorneys' fees) and expenses in connection with any claim arising out of or in connection with any content or information posted or transmitted by you using Tax Aid or that otherwise arise out of your use of Tax Aid or that of any other third party who is given or gains access to Tax Aid due to your action or inaction.
You agree that our total liability for all claims connected with the Services or this agreement (including but not limited to negligence), whether in contract, tort, statute or otherwise, is limited to the professional fees paid for the Services.
5.2 Consequential loss – To the extent permitted by law, we exclude all liability for:
a) loss or corruption of data
b) loss of profit, goodwill, business opportunity or anticipated savings or benefits
c) indirect or consequential loss or damage.
5.4 Guarantees, warranties or conditions – All express or implied guarantees, warranties or conditions relating to this agreement or its subject matter, not contained in this agreement, are excluded from this agreement to the maximum extent permitted by law.
5.5 No claims against individuals – You agree to bring any claim in connection with the Services only against PwC, and not against any individual.
5.6 Proportionality – If we are liable to you under this agreement, and another person would be liable to you in respect of the same loss (save for your contractual arrangements with them), then (i) the compensation payable by us to you in respect of that loss will be reduced; (ii) the reduction will take into account the extent of the responsibility of that other person for the loss; and (iii) in determining the extent of the responsibility of that other person for the loss, no account will be taken of (a) any limit or exclusion placed on the amount that person will pay or (b) any shortfall in recovery from that person (for whatever reason).
6 Electronic communications and use of Tax Aid
6.1 Electronic communications – We each agree to take reasonable precautions to protect our own information technology systems, including implementing reasonable procedures to guard against viruses and unauthorised interception, access, use, corruption, loss or delay of electronic communications.
6.2 Use of Tax Aid – We permit you to use Tax Aid on the terms & conditions of this agreement.
In relation to your use of Tax Aid, you agree that:
a) Tax Aid remains our property, and no intellectual property in it is transferred to you under the terms of this agreement or otherwise.
b) Tax Aid is for the use of our clients solely for the purposes described in it. You may not make any use of Tax Aid other than for those purposes and on the terms and conditions set out in this agreement.
c) you may not provide Tax Aid, or access to it, to any third party without our consent or otherwise as set out in Tax Aid. You must not copy, reproduce, translate, modify or alter Tax Aid or do any act which infringes the copyright relating to it.
d) you may not, in connection with the use of Tax Aid, send, store or distribute any viruses, worms, Trojan Horses or other disabling code harmful to a network or system.
e) you must ensure that you and anyone who you permit to use Tax Aid on your behalf uses reasonable efforts to prevent any unauthorised use of it, and you will immediately notify us in writing of any unauthorised use that comes to your attention.
f) you are responsible for any use of Tax Aid by any person you permit to use it on your behalf as if you were the user.
6.3 Connecting to Tax Aid through a third party service – If you log on to Tax Aid through a third party service, you give us permission to access and use your information from that service as permitted by that service, and to store your log-in credentials for that service.
7 Subcontractors (including other PwC firms)
7.1 Subcontractors – We may use subcontractors, including other PwC firms (in India or overseas) to perform or assist us to perform the Services. Despite this, we remain solely responsible for the Services.
7.2 No claims against other PwC firms - No other PwC firm has any liability to you in connection with the Services or this agreement and you agree not to bring and to ensure none of your affiliates brings any claim (including in negligence) against any other PwC firm or its partners or employees in connection with the Services (including in connection with Tax Aid) or this agreement. Any partner or employee of another PwC firm who deals with you in connection with the Services does so solely on our behalf.
7.3 Benefit of clause 7.2 - Clause 7.2 is for the benefit of other PwC firms and their partners and employees (each a beneficiary). You agree each beneficiary may rely on clause 7.2 as if they were a party to this agreement. Each beneficiary that provides or assists in providing the Services relies on the protections in clause 7.2 and we accept the benefit of clause 7.2 on their behalf.
7.4 Transfer of information - We use contractors or suppliers located in India and overseas to provide us with Services we use in performing Services and in our internal, administrative (including storage, hosting, IT and other maintenance and support facilities), regulatory, compliance and quality/risk management functions. Other PwC firms may be involved in our client relationship management and other admin systems and in quality reviews. You consent to information provided to us by you or on your behalf (including personal information and your confidential information) being disclosed/transferred to those contractors and suppliers and to other PwC firms and our subcontractors, so long as they are bound by confidentiality obligations.
7.5 We shall use our judgement where the tax law may be unclear, or where there are conflicts between tax authorities’ interpretation of law and other supportable positions. Tax services of even the highest standard is based on a service provider’s understanding of the relevant provisions (pertaining to the subject matter of the services) and experience with the revenue authorities. The conclusions reached are often matters of opinion rather than certainty. Furthermore, tax legislation/ regulations, its interpretation and the policies of the tax authorities are subject to change from time to time, which may adversely affect the outcome of the advice that we have given. Therefore, we shall not be responsible for any tax, penalty or interest imposed by tax authorities on you.
8 Filing and destruction of documents
You are responsible for keeping records in connection with any ITR prepare and filed on your behalf. We do not, as part of the Services, provide a facility to store documents or other material. If you leave documents or material with us, we may at our discretion delete or destroy them (except to the extent we are required by law to retain them). We do not release materials which belong to us (including our working papers) unless we have specifically agreed to do so. We may require a release letter from the recipient as a condition of disclosure.
9 Term and Termination
9.1 Term – From the date of your acceptance of these terms to a period of 1 year.
9.2 By notice – Either of us may terminate this agreement by giving the other 14 working days’ notice via notification in Tax Aid (unless it would be unlawful to do so). This agreement terminates on expiry of that notice.
9.3 Changes affecting independence – Changes to the law or other circumstances beyond our reasonable control may mean that providing the Services to you results in us ceasing to be independent of an audit client. If that happens, we may terminate this agreement immediately by giving you notice in writing.
9.4 Fees payable on termination – You agree to pay us for all Services we perform before termination on the basis set out in the Fees section of Tax Aid.
9.5 Clauses applying after termination – The following clauses continue to apply after termination of this agreement: 1.3, 1.4, 1.5, 2.3, 3, 4, 5, 7, 9.3, 9.4, 14 and 15.
10 Relationship We are your independent contractor. You agree that we are not in a partnership, joint venture, fiduciary, employment, agency or other relationship with you. Neither of us has power to bind the other.
11 SEC prohibitions
Nothing in this agreement applies to the extent that it is prohibited by the rules of the US Securities and Exchange Commission.
12 Force majeure
Neither of us is liable to the other for delay or failure to fulfil obligations (other than your obligation to pay amounts due and owing under this agreement) to the extent that the delay or failure arises due to an unforeseen event beyond their reasonable control which is not otherwise dealt with in this agreement. Each of us agrees to use reasonable endeavors to remove or overcome the effects of the relevant event without delay.
You cannot assign or deal with your rights under this agreement without our prior written consent.
14 Applicable law
The law applying to this agreement is the law in force in India. Subject to the arbitration provisions below, we and you s submit to the exclusive jurisdiction of the courts of India and waive any right either of us may have to claim that those courts do not have jurisdiction or are an inconvenient forum.
Arbitration - In case any such dispute is not amicably resolved within forty five (45) days of such referral, it shall be resolved through arbitration, in India, in accordance with the provisions of Arbitration and Conciliation Act 1996. The venue of such arbitration in India shall be the city of our office from where we have provided the Services.
Limitation period – Any claims must be brought by you no later than 6 months after the date you were aware or should have been reasonably aware of the potential claim and, in any event, no later than 3 years from the date of the deliverable giving rise to the alleged liability.
15 Data Hosting
We use a third party provider of cloud-based data hosting to host Tax Aid. We store the information in the cloud environment in an encrypted format. You acknowledge that any information inputted into Tax Aid (including any personal information) will therefore be transferred to the hosting provider (who may in turn provide the information to other parties) (together, the Data Host), which may be located outside of India. The Data Host may not be subject to privacy obligations that are similar to the Indian Privacy Principles, and may be subject to a foreign law that could compel the disclosure of information (including personal information) to a third party, such as an overseas authority. You agree that in no event shall PwC or its beneficiaries be liable for any loss of any kind (including loss of your data) arising from an act or omission (including a negligent or dishonest act or omission) of a Data Host, which may include the following:
a) Tax Aid being subject to scheduled or unscheduled downtime;
b) The failure (or absence) of measures to secure the information against accidental or unlawful loss, access or disclosure;
c) Suspension of access to Tax Aid; or
d) Erasure or modification of the uploaded information.
In this agreement the following words and expressions have the meanings given to them below
16.1 PwC firm – an entity or partnership which carries on business under a name which includes all or part of the name ‘PricewaterhouseCoopers’, or is otherwise within or a correspondent firm of the global network of PricewaterhouseCoopers firms, each of which is a separate and independent legal entity
16.2 this agreement – these terms & conditions
16.3 you – the client for whom the Services are provided
16.4 we, us, or PwC – refers to PricewaterhouseCoopers Private Limited, a limited liability company in India (having Corporate Identity Number or CIN : U74140WB1983PTC036093) whose registered office is at Y - 14, Block EP, Sector V, Salt Lake, Kolkata – 700091.
INFORMATION COLLECTION STATEMENT
PwC respects your privacy
PricewaterhouseCoopers (PwC, we, us, our) is committed to protecting your privacy. We are bound by the applicable provisions of the Information Technology Act, 2000 including any applicable amendments thereafter and have procedures designed to comply with our obligations thereunder.
PwC has implemented appropriate technical, organizational and security measures, in line with the industry standard Security best practices to protect against unauthorized access to or unauthorized alteration, disclosure, destruction or loss of sensitive personal information and personal information. For the purposes of this agreement, sensitive personal information and personal information shall have the meaning ascribed under the Information Technology (Reasonable security practices and procedures and sensitive personal data or information) Rules, 2011.
If you provide us with personal information about others, you agree to inform the individual that the information is being collected and why, how it will be used and the matters outlined in this statement.
You don’t have to provide us with your personal information, but if you do not, we may not be able to offer you access to our App or our Services, or may be restricted in the way we provide our Services to you.
We have implemented appropriate technical, organizational and security measures, in line with the industry standard Security best practices to protect against unauthorized access to or unauthorized alteration, disclosure, destruction or loss of sensitive personal information and personal information.
The PwC global network has member firms located around the world, each member firm being a separate legal entity. We may transfer or disclose your personal information to other PwC member firms, but only for the purposes set out above. You can find a list of countries in which PwC member firms are located here: PwC territory sites We also use third party service providers such as IT, web hosting, data storage, back-up and data analysis service providers located in various countries to process information on our behalf. These service providers are bound to maintain appropriate levels of information security and confidentiality, and to process personal information only as instructed by PwC.