1.1 These Terms & Conditions (“Terms”) govern your access to and use of MITR – Master Income Tax Reckoner, a digital ready‑reckoner product of Webtel Electrosoft (P) Ltd. (“Webtel”, “we”, “us”, “our”), accessible through our website and related applications (“Platform”).
1.2 By accessing or using MITR, you agree to be bound by these Terms and represent that you are competent to contract under the Indian Contract Act, 1872. If you do not agree, you should not use the Platform.
2.1 MITR is an online / digital tax reference and compliance support tool that provides, among other things, statutory content, ready‑reckoners, calculators, alerts, and related utilities for income‑tax and other allied laws.
2.2 MITR does not provide professional advice; it is a technology tool intended to support tax professionals and other users, who remain solely responsible for their professional judgments and filings.
3.1 You must be at least 18 years of age and legally competent to contract to use MITR
3.2 You are responsible for maintaining the confidentiality of your login credentials and for all activities under your account. You must promptly notify Webtel of any unauthorized use.
4.1 You agree to use MITR only for lawful purposes and in accordance with applicable laws, including tax, data protection and IT laws.
4.2 You acknowledge that the payment facility made available is a facilitative electronic payment service using authorized payment gateways and banking infrastructure; Webtel does not provide banking or financial services and does not act as a trustee or fiduciary for the transaction.
5.1 Webtel will use commercially reasonable efforts to keep MITR available and to provide reasonable technical support. However, MITR may be unavailable due to maintenance, network failures, third‑party outages, government systems downtime, or force majeure events. No uptime guarantee is given.
5.2 Webtel may release updates, patches, enhancements, or new features (“Updates”). Such Updates will form part of MITR and be subject to these Terms. Webtel may discontinue older versions at its discretion.
You agree not to:
6.1 Host, upload, publish, transmit or share any content of MITR.
6.2 Infringe intellectual property, privacy or other rights of Webtel or third parties, or upload any virus, malware, or malicious code.
6.3 Attempt unauthorized access, reverse engineer, decompile or otherwise tamper with MITR or our infrastructure, or use bots/scrapers to access the Platform, except as expressly permitted.
7.1 Content provided through MITR (including tax law extracts, commentary, calculators, due‑date trackers, alerts, and news) is for general informational purposes only and may not reflect the most recent legal developments.
7.2 Laws and regulations change frequently and their application depends on specific facts. You should obtain independent professional advice before acting or omitting to act on the basis of any information from MITR. Webtel is not providing legal, tax or other professional advice.
8.1 All rights, title and interest in MITR, including its design, compilation, software, interfaces, text, graphics, trademarks, logos and underlying technology, belong to Webtel or its licensors.
8.2 Subject to compliance with these Terms, Webtel grants you a limited, non‑exclusive, non‑transferable, non‑sub‑licensable, revocable license to access and use MITR for your internal business/professional purposes. You shall not copy, modify, distribute, or create derivative works except as explicitly permitted.
9.1 When you upload or enter data (including client data, transaction data and personal data) into MITR, you grant Webtel and its group companies/strategic partners a limited license to host, process, store, back‑up and use such data solely to provide and improve MITR and allied services, subject to Webtel’s Privacy Policy and applicable data protection laws, including the Digital Personal Data Protection Act, 2023 (“DPDP Act”).
9.2 You remain responsible for the accuracy and lawfulness of the data you input, including ensuring that you have appropriate consent or other lawful basis under the DPDP Act for personal data you upload relating to your clients or other individuals.
10.1 Webtel implements reasonable technical and organizational measures to protect personal data against unauthorized access, alteration, disclosure or destruction, consistent with DPDP Act obligations on data fiduciaries and reasonable security practices
10.2 Webtel will provide clear and accessible privacy notices, enable rights such as access, correction, erasure and grievance redressal, and notify data principals and relevant authorities of qualifying personal data breaches, as and when required by applicable law.
11.1 Webtel retains personal data and usage data only for as long as necessary for the purposes of providing MITR, complying with legal obligations, resolving disputes and enforcing agreements, after which it will be deleted or anonymized as per Webtel’s Privacy Policy.
12.1 To the maximum extent permitted by law, Webtel, its directors, employees and affiliates will not be liable for any indirect, incidental, consequential, special or exemplary damages (including loss of profits, data, goodwill, or business interruption) arising from or related to your use of or inability to use MITR, even if advised of the possibility of such damages.
12.2 Webtel’s aggregate liability for all claims relating to MITR shall not exceed the total subscription fees actually paid by you for the MITR subscription during the twelve (12) months immediately preceding the claim.
13.1 You agree to indemnify, defend and hold harmless Webtel and its affiliates against any losses, damages, claims, costs and expenses arising out of your breach of these Terms, misuse of MITR, or violation of applicable law or rights of third parties.
14.1 These Terms are governed by and construed in accordance with the laws of India
14.2 Any disputes arising out of or in connection with these Terms or your use of MITR shall be resolved by arbitration in New Delhi in accordance with the Arbitration and Conciliation Act, 1996. The tribunal shall consist of a sole arbitrator appointed by Webtel. The language of arbitration shall be English. Courts at New Delhi shall have exclusive jurisdiction, subject to the arbitration clause.
15.1 Webtel may modify these Terms from time to time. Updated Terms will be posted on the MITR website, and continued use of MITR after changes take effect shall constitute your acceptance of the revised Terms.