The document you provided appears to be the terms and conditions of a website or online platform called “www.apkireturn.com,” which is owned and operated by H J Tax Solutions Private Limited, a private limited company based in Jaipur, Rajasthan, India. This document outlines various legal and operational aspects related to the use of the platform and the services it offers. Here’s a breakdown of the key points mentioned in the document:

Electronic Record and Legal Framework: The document states that it is an electronic record in accordance with the Information Technology Act, 2000 and other applicable laws related to electronic records in India. It also mentions specific rules and regulations that govern the platform.

Platform and Services: The platform, referred to as “Apkireturn,” is described as an online service that provides products and services related to tax in India. The term “Services” encompasses all the offerings provided through Apkireturn.

Acceptance of Terms: Users of Apkireturn are required to read and understand the terms of use (Terms) outlined in the document. By accessing or using any part of the platform, users agree to be bound by these terms. If users do not agree with these terms, they are advised not to access the platform or use its services.

User Definitions: The document defines “You” and “Your” to refer to individuals who use the platform or its services. It includes anyone browsing the platform, posting comments, responding to advertisements, or interacting with its content.

Eligibility: Use of the platform and services is restricted to Indian citizens, Non-Resident Indians (NRIs), who are 18 years of age or older, and those who can legally enter into binding contracts as per Indian law.

Description of Service Provider: Apkireturn may change the form and nature of its services without prior notice. The document states that Apkireturn reserves the right to discontinue services or features at its discretion and without notice. Users can also stop using the services at any time.

Access to Income Tax Department Web Services: Apkireturn requests permission to add users as clients on the Income Tax Department web services for tasks related to income tax return filing and other related activities.

Limitations: The document mentions that Apkireturn may set limits on the number of transmissions and storage space used for its services at its discretion.

Language: It is clarified that if there are any inconsistencies between the English version of the Terms and any translations, the English version will prevail.

Agreement: Accessing, browsing, or using the platform and its services implies agreement with all the terms and conditions outlined in the document.

 Refunds Policy Either the Client or Apkireturn has the right to terminate any Services for any reason, including the termination of Services that are already in progress. Refunds will not be offered for Services that have commenced and are actively underway. Any funds paid to Apkireturn for unused Services may be refunded at the discretion of Apkireturn.

 Your Privacy and Personal Information For details regarding APKIRETURN’s data protection practices, please refer to APKIRETURN’s privacy policy at https://apkireturn.com/privacy-policy. This policy explains how APKIRETURN handles your personal information and safeguards your privacy when you utilize our Services through our Platform. By using our Services, you agree to the handling of your data by Apkireturn in accordance with APKIRETURN’s privacy policies.

Accuracy of Income Tax Return APKIRETURN places significant emphasis on the accuracy of your Income Tax Return based on the information you provide. We employ robust testing procedures and engage professionals, both internally and externally, to ensure the correctness of APKIRETURN software/Web Application. Nevertheless, APKIRETURN does not provide any guarantee or warranty regarding the accuracy of your Income Tax Return. You are responsible for reviewing your Income Tax Return to ensure its correctness. APKIRETURN will not be held liable for any issues arising from incorrect Income Tax Return filing. Furthermore, you explicitly agree that Apkireturn will not be responsible for any errors resulting from system/server bugs or any other technical reasons.

Passwords and Account Security You are responsible for maintaining the confidentiality of passwords associated with any account you use to access our Services. Consequently, you are solely responsible to APKIRETURN for all activities conducted under your account. In the event that you become aware of any unauthorized use of your password or account, you agree to promptly notify APKIRETURN.

Force Majeure Neither party shall be held liable to the other for failing to fulfill any obligation under any Agreement due to circumstances beyond its control. Such circumstances include but are not limited to acts of God, terrorism, war, political insurgence, insurrection, riot, civil unrest, acts of civil or military authority, uprisings, earthquakes, floods, or any other natural or man-made events beyond our control that lead to the termination of an agreement. Any party affected by such an event must immediately inform the other party and make reasonable efforts to comply with the terms and conditions of any Agreement contained herein.

Jurisdiction Any dispute or claim arising from or related to this contract or its breach shall be resolved by a sole arbitrator appointed by Apkireturn in accordance with the Arbitration and Conciliation Act, 1996. This agreement is governed exclusively by Indian law. By using this Platform, you consent to the exclusive jurisdiction and venue of courts in Jaipur, India for all disputes arising from or related to the use of this Platform.

Apkireturn’s Liability Your use of the Platform and the Products/Services is solely at your own risk. The contents, information, software, products, features, and services on this Platform may contain inaccuracies or typographical errors. Changes are periodically made to the contents herein. APKIRETURN and/or its respective suppliers may make improvements and/or changes to this Platform at any time. This Platform may be temporarily unavailable from time to time due to necessary maintenance, telecommunications interruptions, or other disruptions. APKIRETURN and/or its associated entities make no representations about the suitability of the contents, information, software, products, features, and services contained on this Platform. APKIRETURN and/or its associated entities hereby disclaim all warranties and conditions regarding these contents, information, software, products, features, and services, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title, non-infringement, and availability. In no event shall APKIRETURN and/or its associated entities be liable for any direct, indirect, punitive, incidental, special, or consequential damages arising out of or in any way connected with the use of this Platform or with the delay or inability to use this Platform, or for any contents, information, software, products, features, and services obtained through this Platform, or otherwise arising out of the use of this Platform, whether based on contract, tort, strict liability, or otherwise, even if APKIRETURN or any of its associated entities has been advised of the possibility of damages.In no event, APKIRETURN, its associated entities, directors, employees, agents will be liable to you or any third party for any damages, liabilities, losses, and causes of action arising out of or relating to: (i) these terms; (ii) use of or access to the Platform and/or the Services; or (iii) your use or inability to use the Services provided through the Platform; or (iv) any other interactions with APKIRETURN, or (v) any action or omission caused by any other third party, however caused and whether arising in contract, tort including negligence, warranty or otherwise, beyond or in excess of INR 5000, or the amount mandated as per applicable regulatory guidelines.

Copyright & No Retransmission of Information The content, design, and information presented on this Platform are the exclusive and valuable property of Apkireturn. These Terms and Conditions of Use do not transfer or assign any ownership rights to you or any other individual or entity. You are not allowed to engage in the following activities unless you have received prior written authorization from Apkireturn. Reselling, redistributing, broadcasting, or transferring the information, or using it to create a searchable, machine-readable database. Renting, leasing, sublicensing, distributing, transferring, copying, reproducing, publicly displaying, publishing, adapting, storing, or time-sharing Apkireturn, its Products/Services, or any part thereof, or the information accessed from or received through this platform. Removing, altering, or obscuring any copyright, legal, or proprietary notices on any part of Apkireturn without prior written authorization. Any other use of the information found on this site requires prior written consent and may involve a separate fee.

Delay in Services: Apkireturn, along with its directors, employees, affiliates, agents, representatives, and subcontractors, will not be held liable for any loss or liability that may occur, directly or indirectly, due to the following:

  1. Delays or interruptions caused by electronic or mechanical equipment failures.
  2. System/server failures, whether within Apkireturn’s control or involving third-party systems.
  3. Telephone interconnect problems.
  4. Defects.
  5. Weather-related issues.
  6. Strikes or walkouts.
  7. Fires.
  8. Acts of God.
  9. Riots.
  10. Armed conflicts.
  11. Acts of war.
  12. Or any other similar causes.

Apkireturn is not obligated to provide you with access to this Platform during any ongoing interruption caused by the aforementioned reasons.

Information Disclaimer You acknowledge that the information provided by Apkireturn is sourced from external sources beyond Apkireturn’s control. While such information is generally considered reliable, inaccuracies may occasionally occur. Apkireturn does not guarantee the accuracy or suitability of this information. Due to the potential for human and mechanical errors, as well as other factors, you understand and agree that Apkireturn is provided to you on an “as is” basis. Apkireturn explicitly disclaims all warranties, whether express, oral, implied, statutory, or otherwise, to users and third parties. These disclaimed warranties include, but are not limited to, any implied warranties of accuracy, timeliness, completeness, merchantability, and fitness for a particular purpose. Apkireturn also disclaims any warranties arising from customary trade practices, course of dealing, or implied warranties of title or non-infringement. Furthermore, Apkireturn does not guarantee that it will meet your specific requirements or be suitable for your individual needs.

Equipment and Operation You are responsible for obtaining and maintaining all the necessary telephone, internet, and other equipment required to access this Platform. This includes covering the costs associated with acquiring and using such equipment and any relevant taxes. You are also responsible for the proper operation of the equipment used to access Apkireturn.

Indemnification You agree to indemnify, protect, and hold harmless Apkireturn, its affiliated entities, affiliates, contractors, employees, officers, directors, agents, and its third-party associates, licensors, and partners from any and all claims, demands, losses, damages, liabilities, costs, and expenses, including legal fees and expenses. This indemnification is applicable to your use or misuse of the Services or the Platform, any violation by you of these Terms, or any breach of the representations, warranties, and covenants you make herein. It also encompasses any infringement of intellectual property or other rights of any person or entity, as well as any content posted or transmitted by you on the Platform.

Intellectual Property Apkireturn provides you with a limited, non-transferable, and revocable license to access and utilize the Platform for the purpose of availing the Services. However, you are not allowed to download or modify the Platform for commercial use. All copyrights and intellectual property rights associated with the Platform, including its content, design, text, graphics, software, source code, audio, video, graphical images, trademarks, and logos, are the exclusive property of Apkireturn and are protected by relevant Indian laws.

Unauthorized activities such as accessing, modifying, or reverse engineering the Platform are strictly prohibited without the express written consent of Apkireturn.

Please note that third-party materials on this Platform are subject to their respective copyrights and intellectual property rights, which are governed by the terms and conditions set forth by those third parties.

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Usage of the Platform The Platform is for personal, non-commercial use. You are responsible for maintaining the secrecy of your passwords and account information. You may not use the Platform for any unlawful or forbidden purpose, and you agree to comply with Indian laws. Apkireturn operates the Platform in India, and you agree to abide by Indian laws, including those related to exporting technical data.

You shall not use the Platform to host, display, upload, or share any information that:

  • Belongs to another person without proper rights.
  • Is defamatory, obscene, pornographic, harassing, or offensive.
  • Infringes any patent, trademark, copyright, or proprietary rights.
  • Violates any law.
  • Impersonates another person.
  • Threatens national unity, security, or public order.
  • Contains malicious software or other harmful code.
  • Contains false or misleading information with the intent to mislead or harass.

Anti-Spam Policy Apkireturn has measures to minimize spam emails (unsolicited bulk emails) and reserves the right to reject and report suspicious spam emails to authorities as necessary.

Links to Third-Party Sites Links on the Platform leading to third-party resources are beyond Apkireturn’s control. Apkireturn is not responsible for the content of linked sites and does not endorse them. Transactions with third-party services are between the parties involved, and Apkireturn disclaims any warranties or liabilities in this regard.

Notice Apkireturn may communicate with you via email, SMS, regular mail, postings on the Platform, voice calls, or other means based on the details you provide. You agree to keep your contact details up to date and consent to such communications.

Call Recording Consent You expressly consent to the recording of phone conversations with Apkireturn employees for quality assurance, training, dispute resolution, and improving service. Recorded calls may be shared with third parties in certain circumstances and will be handled according to applicable data protection laws.

Deletion of Account You have the option to delete your account but acknowledge that certain data, including paid and filed ITR details, will not be deleted. Apkireturn will retain and store data as per its privacy policy and terms and conditions. Once deleted, an account cannot be restored later.

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