This website is designed and maintained by Income Tax Department. 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 statement of law or used for any legal purposes. In no event will the Income Tax Department be liable for any expense, loss or damage including, without limitation, indirect or consequential loss or damage, or any expense, loss or damage whatsoever arising from use, or loss of use, of data, arising out of or in connection with the use of this Portal.

These terms and conditions shall be governed by and construed in accordance with the Indian Laws. Any dispute arising under these terms and conditions shall be subject to the exclusive jurisdiction of the courts of India.

Material featured on this portal may be reproduced free of charge. However, the material has to be reproduced accurately and not to be used in a derogatory manner or in a misleading context. Wherever the material is being published or issued to others, the source must be prominently acknowledged. However, the permission to reproduce this material shall not extend to any material which is identified as being copyright of a third party. Authorization to reproduce such material must be obtained from the department/copyright holder concerned.

We do not sell or share any personally identifiable information volunteered on the Reporting Portal to any third party (public/private). Any information provided to this Portal will be protected from loss, misuse, unauthorized access or disclosure, alteration, or destruction.

We gather certain information about the User, such as Internet protocol (IP) addresses, domain name, browser type, operating system, the date and time of the visit and the pages visited. We make no attempt to link these addresses with the identity of individuals visiting our site unless an attempt to damage the site has been detected.

Links to external websites

Links to other websites that have been included on this Portal are provided for public convenience only. When you select a link to an external website, you are leaving this portal and are subject to the privacy and security policies of the owners of the external website. Income Tax Department does not guarantee the availability of such linked pages at all times and cannot authorize the use of copyrighted materials contained in a linked website. Users are advised to request such authorization from the owner of the linked website. Income Tax Department does not guarantee that linked websites comply with Indian Government Web Guidelines.

Links to this Portal by other websites

Income Tax Department restricts to link directly to the information hosted on this Portal without prior permission. Also, Income Tax Department does not permit this portal pages to be loaded into frames on other sites. Upon approval, the pages belonging to this portal can be loaded into a newly opened browser window only.

All possible efforts are taken 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.

The content components are created with metadata and source.

Under the Website Monitoring Policy, it is advised to monitor periodically to address and fix the quality and compatibility issues around the following parameters:

• Functionality: All modules of the website are tested for their Functionality for their smooth working.
• Performance: All important pages of the website are tested for the download time.
• Broken Links: The website is thoroughly reviewed to rule out the presence of any broken links or errors.
• The Hosting Service Provider possesses state-of-the art multi-tier security infrastructure as well as devices such as firewall and intrusion prevention systems.