Terms & Conditions
This e-filing website (hereinafter referred to as the “Portal”) is designed and maintained by Income Tax Department (hereinafter referred to as “Department”). Any misuse of this Portal or any of its components is strictly prohibited and may lead to initiation of legal action. Though all efforts have been made to ensure the accuracy and correctness of the content on this Portal, the same should not be construed as a legally binding statement and/or used for any legal purposes.
These terms and conditions shall be governed by and construed in accordance with the applicable laws of India. Any dispute arising under these terms and conditions shall be subject to the exclusive jurisdiction of the courts of India.
- The Department limits the collection, use, disclosure or storage of information to that which reasonably serves the Department’s lawful functions, administrative purposes, research and analysis, internal processing or other legally required purposes. By providing the requested information, you express your consent for use of such information by the Department.
- The Department may gather certain information about a user, including but not limited to, Internet protocol (IP) addresses, domain names, browser type, operating system, the date and/or time of the visit, the pages visited etc. The Department makes no active attempts to link such information with the identity of individuals visiting this Portal unless so required as per law; or for purposes of investigating, preventing, managing, recording or responding to unlawful, unauthorized, fraudulent or other unethical conduct, or for any other law enforcement purposes.
- The Department does not sell or trade the information collected through this Portal. The Department does not share your information with third parties for marketing purposes.
- The Department may disclose information collected through this Portal for, inter alia, the discharge of its functions; in response to court orders, legal proceedings or requirements of law enforcement; in furtherance of public interest, or as required by law.
- The Department implements reasonable security practices and measures to safeguard information provided to this Portal against loss, misuse, unauthorized access or disclosure, alteration, or destruction.
- Users are solely responsible for maintaining the secrecy, confidentiality and security of their credentials to login and access this Portal. If users disclose their credentials or other details to third parties, the Department shall not be responsible for any loss, damages (including, without limitation, damages for loss of business projects, loss of profits or any other damage in contract, tort or otherwise whether direct, indirect or consequential) or other repercussions arising from the use of or inability to use the Portal, or any of its contents, or from any action taken or refrained from being taken.
- This Portal contains links to other websites. When you leave this Portal, you will be visiting external/third-party sites that may not be under the Department’s control. Such other sites may deploy their own tools to users, collect data, or solicit personal information. The privacy policies and other terms and conditions described for this Portal do not extend to any external links.
- The use of this Portal does not give any user the ownership, interest or right in or of any intellectual property rights contained therein or the content thereof.
- Any material featured on this Portal may be reproduced free of charge, provided such material is reproduced accurately, in its true context and connotation, and is not used in any derogatory or misleading manner whatsoever. Wherever such material is being published or issued to others, the source must be prominently and correctly acknowledged. However, the permission to reproduce this material shall not extend to any material which is identified as being the intellectual property of a third party.
- Some features on this Portal may require users to upload, submit, store, send or receive information. The Department disclaims any liability or responsibility for such user-generated information.
Links to external websites
This Portal provides hyperlinks to other locations or websites on the Internet. However, by providing such hyperlinks to external webpages, the Department shall not be deemed to endorse, recommend, approve, guarantee or introduce any third parties or the services/ products they provide on their websites, or to have any form of cooperation with such third parties and websites unless otherwise stated by the Department. When you select a link to an external website, you are leaving this Portal and are subject to the privacy and security policies of such external website.
The Department does not guarantee the availability of such linked pages at all times. The Department does not guarantee that linked websites comply with Indian Government Web Guidelines.
Links to this Portal by other websites
The Department restricts linking to this Portal or information hosted on this Portal without prior permission. Further, the Department does not permit webpages of this Portal to be loaded into frames on other websites. Upon approval from the Department, webpages belonging to this Portal may be loaded into a newly opened browser window only .
The Department endeavours to run the Portal through an online broken link testing tool to identify any errors prior to every release or once in fifteen days, whichever is earlier.
Content Moderation and Approval Policy (CMAP)
The content to be published on the website is contributed by the Content Manager in a consistent fashion to maintain uniformity and to bring in standardization. In order to present the content as per the requirement of the viewer, the content is categorized and to retrieve the relevant content efficiently, and the content is contributed to the website through a Content Management System which would be web-based having user-friendly interface.
Once the content is contributed it is approved and moderated prior to being published on the e-Filing Website. The moderation could be multilevel and is role based. If the content is rejected at any level then it is reverted back to the originator of the content for modification.
|1||News and Updates||Web Information Manager||ITD||Content Manager|
|2||Reports||Web Information Manager||ITD||Content Manager|
|3||Contact Details||Web Information Manager||ITD||Content Manager|
|4||User Manuals||Web Information Manager||ITD||Content Manager|
|5||About Us||Web Information Manager||ITD||Content Manager|
Content Review Policy (CRP)
The Department endeavours to keep the content on this Portal up-to-date. This Content Review Policy defines the roles and responsibilities of the website content review and the manner in which it need to be carried out. The matrix below gives Content Review based on content element type.
|S.No||Content Element||Frequency of Review||Approver|
|1||News and Updates||Immediate in case of an event||Content Manager|
|3||Contact Details||Immediate in case of an event||Content Manager|
|4||User Manuals||Immediate in case of an event||Content Manager|
|5||About Us||Immediate in case of an event||Content Manager|
Content Archival Policy (CAP)
The content components are created with metadata, source and validity date. Validity of some of the components may not be known at the time of creation. Such content is treated as perpetual and the validity date shall be ten years from the date of creation. The content shall not be displayed on this portal after the validity date unless a request has been raised by Income Tax Department.
|S.No||Content Element||Entry Policy||Archival Policy||Exit Policy|
|1||News and Updates||Immediate in case of an event||Only latest 2 or 3 News and updates are displayed in the main webpage.
Remaining are classified by year of publication and archived for public view.
|Displayed upto 10 years from the month of the publication.|
|2||Reports||Monthly||Reports Archived, Latest Monthly report displayed||Displayed upto 10 years from the month of the publication.|
|3||Contact Details||Immediate in case of an event||Not Required||Not Required|
|4||User Manuals||Immediate in case of an event||Not Required||Change in process will lead to substitution of old manual.|
|5||About Us||Immediate in case of an event||Not Required||Change in process will lead to substitution of old content.|
The material contained on this Portal is for general information. It is not intended to be legal advice on any particular matter. Since, the contents of this Portal are dynamic in nature, users are advised, in their own interest, to refer to relevant Government publications, including but not limited to, the Income Tax Act, 1961, and Income Tax Rules, 1962, before arriving at any final conclusion.