Terms & Conditions

These Terms & Conditions ("Terms") govern your use of LastMinute ITR ("LastMinute ITR", "we", "us", "our"), a software service that helps individual taxpayers in India prepare their income tax returns and file them themselves on the official Income Tax Department portal at incometax.gov.in. By accessing or using the service, you agree to these Terms. If you do not agree, do not use the service.

1. What LastMinute ITR is — and is not

• We are an independent software companion. We help you import documents, compute tax, compare the old and new regimes, catch mismatches, and follow a step-by-step guide to file on the government portal.
• We are not affiliated with, endorsed by, or operated by the Income Tax Department, the Central Board of Direct Taxes (CBDT), or any government authority.
• We are not a chartered accountancy firm and do not provide chartered accountant (CA) services by default. CA review is provided only if you purchase a CA review plan and receive confirmation from a named professional.
• Our outputs are software assistance, not a formal audit, certification, or representation before any tax authority.

2. We do not file for you

LastMinute ITR operates in companion mode. We prepare your figures and guide each screen, but we never auto-submit or file your return with the Income Tax Department. You copy your values into incometax.gov.in and submit and e-verify the return yourself, unless a separate written agreement for a specific service states otherwise.

3. Estimates and AI Limitations

Any tax, refund, or amount payable shown in the app is an illustrative estimate based on the information you provide and tax law as understood at build time. Our platform utilises probabilistic Artificial Intelligence (AI) models to parse documents and compute figures. AI is not infallible and may produce inaccurate, incomplete, or incorrectly mapped outputs. Final tax, refund, demand, interest, or penalty is determined solely by the Income Tax Department after it processes your return. We make no guarantee of 100% accuracy, refund amount, refund eligibility, or processing time.

4. Not tax advice

Information and computations in the app are general in nature and are not a substitute for personalised advice from a qualified chartered accountant or tax professional where your facts are complex. You are responsible for deciding whether your situation needs professional advice.

5. Your responsibilities

• Provide accurate, complete, and lawful information.
• Act as your own auditor. You agree that you are solely responsible for verifying every figure generated by our AI against your original documents before entering them on the Income Tax Portal. You are exclusively responsible for the correctness of what you file.
• File and e-verify on incometax.gov.in within statutory deadlines.
• Keep your own copies of acknowledgments and supporting documents.
• Keep your account and device secure; you are responsible for activity under your account.

6. Lawful use only

We surface deductions, exemptions, and regime choices permitted under Indian income tax law. You agree not to use the service to conceal income, claim false deductions, or attempt any unlawful tax evasion. You may not misuse, reverse engineer, scrape, resell, or disrupt the service.

7. Plans, payments & taxes

• Paid plans unlock the features described at checkout for a single assessment year.
• Prices are in Indian Rupees and are inclusive of applicable taxes (e.g. GST) unless stated otherwise at checkout.
• Payments are processed by our payment partner (Razorpay). We do not store your card, UPI, or bank credentials.
• The CA review plan, where offered, depends on professional availability and stated turnaround times and may be released progressively.

8. Refunds & cancellation

Refunds for paid LastMinute ITR plans are governed by our Refund Policy. Refunds of tax from the Income Tax Department are separate and outside our control.

9. Third-party services

The service links to and depends on third parties, including incometax.gov.in and Razorpay. We are not responsible for portal outages, downtime, validation errors, defective-return notices, or any third-party service's availability, accuracy, or terms.

10. Data protection

Our handling of your personal data, including under the Digital Personal Data Protection Act, 2023 (DPDP Act), is described in our Privacy Policy. By using the service you consent to processing of your data as described there.

11. Intellectual property

The software, content, and brand are owned by us or our licensors. You retain ownership of the data and documents you upload. You grant us a limited licence to process that data solely to provide the service to you.

12. Disclaimers

The service is provided "as is" and "as available" without warranties of any kind. Additional important disclaimers are set out in our Disclaimer.

13. Limitation of liability

To the maximum extent permitted by law, we are not liable for any penalties, interest, notices, demands, lost refunds, or indirect, incidental, or consequential losses arising from: data you entered, errors or misinterpretations generated by our AI software, your final filing decisions, portal outages or errors, changes in tax law after your filing date, or events outside our reasonable control. You expressly understand that software and AI calculations are assistive tools and do not substitute human diligence. Where liability cannot be excluded, our total liability to you is limited to the amount you paid us for the relevant plan in the applicable assessment year.

14. Indemnity

You agree to indemnify and hold us harmless against any claims, losses, penalties from tax authorities, ITD notices, and costs arising from your breach of these Terms, your reliance on unverified AI-generated figures, your misuse of the service, or inaccurate or unlawful information you submit.

15. Changes & termination

We may update the service and these Terms from time to time; the "last updated" date above reflects the current version. Continued use after changes means you accept the updated Terms. We may suspend or terminate access for breach of these Terms or misuse of the service.

16. Governing law & jurisdiction

These Terms are governed by the laws of India. Disputes are subject to the exclusive jurisdiction of the competent courts in India.

17. Contact

Questions about these Terms: contact@lastminuteitr.in