Terms of Service & Engagement

Welcome to SeafarersTax.com. By accessing our website, using our interactive Continuous Discharge Certificate (CDC) calculators, or engaging our Chartered Accountants for Income Tax Return (ITR-2) filing, you agree to be bound by the following Terms of Service.

1. Scope of Services

SeafarersTax.com provides professional tax consulting and return preparation services for maritime personnel, including:

• CDC sign-on and sign-off day computation in compliance with CBDT Rule 126 and Notification No. 70/2015.
• Determination of residential status under Section 6(1) and Section 6(6) of the Income-tax Act, 1961.
• Drafting, review, and e-filing of Income Tax Returns (ITR-2) for Merchant Navy captains, marine engineers, and crew.
• Annual Information Statement (AIS) and Form 26AS high-value remittance reconciliation.
• Advisory on Section 139(9) defective notice rectification, revised returns, and tax refunds.

2. Accuracy of Client Disclosures

Tax preparation is inherently reliant on the accuracy and completeness of documents furnished by you. As a client, you undertake to:

1. Provide genuine, unaltered Continuous Discharge Certificate (CDC) stamps, passport immigration pages, and Articles of Agreement.
2. Disclose all domestic Indian income (such as rental income, mutual fund dividends, bank interest, or capital gains) and foreign salary remitted into NRE/NRO accounts.
3. Inform us promptly of any prior notices received from the Income Tax Department or outstanding demands under Section 143(1) or Section 148A.

3. Professional Independence & Filing Authorization

We perform tax filings strictly through lawful interpretation of statutory rules and established judicial precedents (such as the Calcutta High Court ruling in DIT v. Tapas Kr. Bandopadhyay). Before your return is submitted to the Government portal, a complete computation sheet is shared for your review, verification, and explicit authorization (via OTP or EVC).

4. Fee Schedule & Refund Policy

Professional fees for CA-assisted ITR preparation and notice defense are transparent and agreed upon prior to engagement. Fees cover consultation, document inspection, computation, portal filing, and basic post-filing acknowledgment verification. Because professional hours and CA certifications are dedicated immediately upon intake, advisory fees are non-refundable once work on your file has commenced.

5. Limitation of Liability

While our Chartered Accountants exercise highest professional diligence, SeafarersTax.com shall not be held liable for tax penalties, interest, or consequences arising from fraudulent documents, concealed income, or delayed disclosures provided by the taxpayer. The final legal responsibility for the veracity of the return rests with the taxpayer as the principal declarant under Indian law.

6. Governing Law & Jurisdiction

These terms shall be governed by and construed in accordance with the substantive laws of the Republic of India. Any legal dispute or proceeding arising out of professional engagement with SeafarersTax.com shall be subject to the exclusive jurisdiction of the competent courts in Pune / Mumbai, Maharashtra, India.

7. Modifications to Agreement

We reserve the right to revise these Terms of Service periodically to reflect changes in Income Tax Rules, CBDT circulars, or website capabilities. Continued use of our platform constitutes full acceptance of any updated terms.