a) TaxFlash is an "intermediary" within the meaning of Section 2(1)(w) of the Information Technology Act, 2000 in respect of User-generated content hosted on the Platform, and shall comply with the due-diligence obligations cast upon intermediaries under the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021.

b) Notice and Take-down. Upon receipt of actual knowledge through a court order or notification by the appropriate Government or its agency that any Content hosted on the Platform is unlawful, TaxFlash shall, as soon as possible and not later than thirty-six (36) hours from such receipt, remove or disable access to such Content.

c) User-Originator Information. TaxFlash shall, upon a lawful order from a competent authority, provide such information regarding a User-originator of Content as is in its possession or control, in accordance with the Information Technology Act, 2000.

d) Content Categories. TaxFlash does not endorse, sponsor, or assume editorial responsibility for User-generated Content (including comments and discussion forum posts). All such Content reflects the views of the originating User alone.

e) Voluntary Verification. Registered Users may, where the feature is offered, voluntarily verify their identity. The verification mark, if any, shall be visible to other Users in the manner prescribed by TaxFlash.

This Clause governs original articles, case digests, columns, and expert commentary submitted by registered professionals, contributors, and authors (each, a "Contributor") for publication on the Platform.

a) Originality. The Contributor warrants that each contribution is the Contributor's own original work, has not been published elsewhere, does not infringe the copyright, trademark, confidentiality, or any other right of any third party, and is free from defamatory, plagiarised, or unlawful content.

b) Licence Grant. The Contributor grants TaxFlash a worldwide, royalty-free, perpetual, irrevocable, sub-licensable, and non-exclusive licence to host, publish, reproduce, distribute, transmit, translate, adapt, edit, abridge, archive, index, communicate to the public, store, and otherwise exploit the contribution, in whole or in part, in any media now known or hereafter developed, for any purpose connected with the Platform, its promotion, and the business of TaxFlash.

c) Attribution. TaxFlash shall, where reasonably practicable, attribute each contribution to its Contributor by name and, where supplied, professional biography. TaxFlash may, at its discretion, include or omit such attribution where editorial, legal, or operational considerations so require.

d) Editorial Rights. TaxFlash shall have the absolute right to edit, fact-check, abridge, format, reject, withhold, or take down any contribution without assigning reasons. No obligation to publish any submitted contribution shall be construed against TaxFlash.

e) Republication by Contributor. The Contributor may republish their contribution on personal or professional platforms after a minimum period of thirty (30) days from publication on the Platform, subject to a clear attribution stating: "First published on www.taxflash.in."

f) AI-Generated Content. The Contributor shall disclose any material use of artificial intelligence or generative tools in the preparation of the contribution. TaxFlash reserves the right to reject contributions where such use compromises originality, accuracy, or factual integrity.

g) No Compensation. Unless expressly agreed in writing, contributions are made on a voluntary, non-remunerative basis. No employer-employee, agency, or partnership relationship is created between TaxFlash and the Contributor.

h) Indemnity. The Contributor shall indemnify, defend, and hold harmless TaxFlash, its partners, employees, and agents from and against all losses, claims, demands, damages, and costs (including legal fees) arising out of any breach of the warranties in this Clause.

a) Free Access. Access to the public-facing portion of the Platform (including articles, news, and newsletters) is free of charge. TaxFlash reserves the right to introduce, at any time, paid services, subscriptions, advisory engagements, premium content, training programmes, or events ("Paid Services") on terms separately notified.

b) Pricing. Fees, charges, and applicable taxes (including Goods and Services Tax) for Paid Services shall be as displayed on the Platform or as agreed in a separate written engagement. All fees are in Indian Rupees unless otherwise stated. TaxFlash reserves the right to revise pricing prospectively at any time.

c) Payment. Payments shall be processed through authorised payment gateways. The User authorises the deduction of applicable amounts via the chosen mode of payment. TaxFlash does not store full payment-card information. Payment-gateway risk and chargeback are governed by the terms of the relevant gateway.

d) Invoicing and GST. A tax invoice shall be issued for each Paid Service in accordance with the Central Goods and Services Tax Act, 2017. The User shall provide accurate GSTIN and billing details where input tax credit is sought.

e) Refunds. Subject to the nature of the Paid Service:

1. Digital content, downloadable templates, e-books, and one-time access products are non-refundable once accessed or downloaded;
2. Subscription-based services are non-refundable for the unused portion of the current billing cycle, save where required by applicable law or expressly stated otherwise at the time of purchase;
3. Live events, webinars, and training programmes may be refunded only if cancelled by the User at least seven (7) days prior to the scheduled date, subject to deduction of payment-gateway charges and applicable taxes;
4. Advisory and consultancy engagements shall be governed by the refund terms set out in the separate written engagement letter; and
5. Where TaxFlash cancels or fails to deliver a Paid Service, the User shall be entitled to a refund of the unutilised fees.

f) Auto-Renewal. Where a subscription is on auto-renewal, the User shall be notified of the upcoming renewal at least seven (7) days in advance, and may cancel auto-renewal through the account settings or by writing to billing@taxflash.in.

g) Refund Processing. Approved refunds shall be processed to the original mode of payment within ten (10) to fifteen (15) business days of approval.

h) Disputed Charges. The User shall raise any disputed charge with TaxFlash within thirty (30) days of the relevant invoice, failing which the charge shall be deemed accepted.

a) TaxFlash shall not be liable for any failure, delay, or interruption in the performance of its obligations under this Agreement to the extent such failure, delay, or interruption is caused by an event beyond its reasonable control, including, without limitation: acts of God; pandemic, epidemic, or public health emergency; flood, fire, earthquake, or other natural calamity; war, armed conflict, terrorism, riot, or civil disturbance; act of any Government or regulatory authority (including blocking, suspension, or take-down orders); strikes, lockouts, or industrial disputes; failure or interruption of internet, telecommunication, electricity, or cloud-hosting infrastructure; cyberattacks, distributed-denial-of-service attacks, or unauthorised intrusion; or any other event qualifying as force majeure under applicable law (each, a "Force Majeure Event").

b) TaxFlash shall use reasonable endeavours to mitigate the effects of a Force Majeure Event and shall, where practicable, post a notice on the Platform. If the Force Majeure Event continues for a period exceeding sixty (60) days, either party may terminate the affected services without liability.

a) TaxFlash shall implement and maintain reasonable security practices and procedures, consistent with the Information Technology Act, 2000, the Information Technology (Reasonable Security Practices and Procedures and Sensitive Personal Data or Information) Rules, 2011, and the DPDP Act, 2023, to safeguard User data and the Platform against unauthorised access, alteration, disclosure, or destruction.

b) Notwithstanding the foregoing, the User acknowledges that no system is completely secure, and that TaxFlash cannot warrant absolute security against all risks. The User shall maintain strong passwords, refrain from sharing credentials, and promptly notify TaxFlash of any suspected unauthorised use of the User's account.

a) No User, third party, automated agent, or program shall, without the prior express written consent of TaxFlash:

1. scrape, crawl, harvest, copy, mirror, frame, cache, index, or systematically extract any Content from the Platform, in whole or in part, by any means;
2. use any automated system (including bots, spiders, or scripts) to access the Platform in a manner that exceeds normal human use;
3. reproduce, redistribute, or compile a database of Content from the Platform for any commercial or non-commercial purpose;
4. use, ingest, or include any Content from the Platform for the purpose of developing, training, fine-tuning, evaluating, or operating any artificial intelligence model, machine-learning model, large language model, or any similar system; or
5. bypass any technical measures, robots.txt directives, or access controls implemented by TaxFlash.

b) TaxFlash reserves all rights, remedies, and statutory protections, including injunctive relief, against any breach of this Clause.

a) TaxFlash respects the intellectual property rights of others. Any rights-holder who believes that Content hosted on the Platform infringes their copyright may submit a written notice to grievance@taxflash.in containing:

1. identification of the copyrighted work claimed to have been infringed;
2. identification of the allegedly infringing material, including its URL on the Platform;
3. the complainant's name, address, telephone number, and email;
4. a statement that the complainant has a good-faith belief that the use is not authorised by the rights-holder, agent, or law;
5. a statement, under penalty of perjury, that the information in the notice is accurate and that the complainant is authorised to act; and
6. the physical or electronic signature of the complainant.

b) Upon receipt of a valid notice, TaxFlash shall act with reasonable promptness in accordance with Section 79 of the Information Technology Act, 2000 and the Copyright Act, 1957.

c) Repeat infringers shall have their accounts suspended or terminated.

a) The Platform may carry advertisements, sponsored content, and affiliate links. Sponsored or paid placements shall be clearly identified. Inclusion of an advertisement does not constitute endorsement by TaxFlash of the advertiser or its products or services.

b) All advertisements shall comply with the Code for Self-Regulation of Advertising Content in India issued by the Advertising Standards Council of India and all applicable laws.

c) Nothing on the Platform constitutes solicitation of professional work by Taxflash Media LLP, its partners, or any contributor in violation of the rules of the Institute of Chartered Accountants of India, the Bar Council of India, the Insolvency and Bankruptcy Board of India, or any other applicable professional body. Information published on the Platform is for general awareness only and is not directed at any particular client or prospect.

a) The Platform uses cookies, pixels, and similar tracking technologies for purposes including session management, authentication, performance analytics, and (where consented) personalisation. Strictly necessary cookies are deployed without consent; all other categories shall be deployed only after the User accepts the cookie banner displayed on first visit.

b) Users may manage or withdraw cookie consent at any time through the cookie preferences interface on the Platform or through their browser settings. Refusal of certain cookies may impair functionality of the Platform.

c) Detailed information on the categories of cookies, their purposes, and retention periods is set out in the Cookie Policy of TaxFlash, which forms part of this Agreement.

The following clauses shall survive any termination or expiry of this Agreement: Clause 14 (Intellectual Property), Clause 15 (Content Permanence and Removal), Clause 20 (Disclaimer of Liability), Clause 21 (Transaction Risks), Clause 22 (Limitation of Liability), Clause 23 (Disclaimer of Warranties), Clause 24 (Indemnification), Clause 25 (Not a Substitute for Professional Advice), Clause 28 (Data Protection), Clause 30 (Author Contributions and Content Licence), Clause 34 (Anti-Scraping), and Clauses 13 (Governing Law), 16 (Electronic Communications), 17 (Grievance Officer), 18 (Legal Process), and 39 (Entire Agreement), together with any other provisions that, by their nature, ought to survive.

a) Waiver. No failure or delay by TaxFlash in exercising any right under this Agreement shall operate as a waiver thereof, nor shall any single or partial exercise preclude any other or further exercise of any right.

b) Severability. If any provision of this Agreement is held invalid, illegal, or unenforceable by a court of competent jurisdiction, the remaining provisions shall remain in full force and effect, and the parties shall endeavour to substitute the invalid provision with a valid provision reflecting the original intent to the maximum extent possible.

c) Assignment. The User shall not assign or transfer any rights or obligations under this Agreement without the prior written consent of TaxFlash. TaxFlash may, without the User's consent, assign its rights and obligations to any successor-in-interest, affiliate, or transferee in connection with a merger, reorganisation, or sale of business.

d) Notices. All notices to TaxFlash shall be sent in writing to legal@taxflash.in or to the registered office address. Notices to the User shall be sent to the email address registered with the Platform and shall be deemed delivered on the day of dispatch where sent before 6:00 PM IST on a business day, or on the next business day otherwise.

e) Headings. Headings and section titles are for convenience of reference only and shall not affect the interpretation of this Agreement.

f) Language. This Agreement is executed in the English language. Any translation provided is for convenience only, and the English version shall prevail in the event of inconsistency.

a) Where the User avails advisory or consultancy services from TaxFlash, the User shall furnish such Know-Your-Customer documentation and information as may be required to comply with the Prevention of Money-Laundering Act, 2002, the Income-tax Act, 1961, and the Companies Act, 2013.

b) TaxFlash may, in its sole discretion and without liability, decline to provide any service where adequate KYC information is not furnished, or where the engagement would, in TaxFlash's reasonable judgment, expose it to legal, regulatory, or reputational risk.