1 Introduction & Statutory Legal Framework

Welcome to KarBandhu, India's specialized taxation, corporate regulatory, and financial compliance platform operated by KarBandhu Advisory Services (hereinafter referred to as the "Platform", "Data Fiduciary", "KarBandhu," "we," "our," or "us", having its principal place of administration at Lucknow, Uttar Pradesh, India). KarBandhu operates the web portal www.karbandhu.in (the "Website"), dedicated to delivering prompt, accurate, transparent, and technology-empowered tax compliance and professional advisory services.

This Grievance Redressal Policy is promulgated in strict compliance with the following statutory enactments of the Republic of India:

• Rule 3(2) and Rule 5(9) of the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 framed under the Information Technology Act, 2000, governing intermediary grievance mechanisms and dispute resolution timelines;
• Section 13(1) of the Digital Personal Data Protection Act, 2023 (DPDP Act), establishing the statutory right of Data Principals to prompt and readily accessible grievance redressal regarding personal data processing;
• The Consumer Protection (E-Commerce) Rules, 2020, mandating ticket acknowledgment and nodal officer dispute resolution procedures for consumers of digital platforms.

This Policy establishes a transparent, fair, objective, and multi-tier redressal framework to ensure every user concern is comprehensively investigated and resolved within defined Service Level Agreements (SLAs). This Policy must be read in conjunction with our Terms & Conditions, Privacy Policy, Cookie Policy, and Disclaimer.

2 Scope & Applicability

This Policy applies universally to every individual taxpayer, corporate entity, micro, small, and medium enterprise (MSME), Armed Forces personnel, Non-Resident Indian (NRI), guest lead, empanelled Chartered Accountant (KB-P), Company Secretary, Tax Advocate, or visiting user accessing www.karbandhu.in or utilizing our customer portal, document vault, mobile interface, or customer service channels.

By registering an account, submitting an advisory service token, uploading financial records, or interacting with our empanelled professionals, you expressly accept and agree to follow the grievance submission, review, and resolution procedures delineated herein.

3 What Constitutes a Grievance

A "Grievance" under this Policy is defined as any formal expression of dissatisfaction, complaint, or dispute communicated by a user arising from an alleged breach of service standard, contractual commitment, or statutory duty. Recognized grievances include, without limitation:

• Service Delivery Delays: Unreasonable or uncommunicated delays in the preparation, filing, or delivery of Income Tax Returns (ITR), GST returns, TDS returns, or corporate audit filings;
• Professional Misconduct or Negligence: Unresponsiveness, unprofessional communication, unexplained errors, or ethical breaches by an empanelled Chartered Accountant, CS, or Advocate;
• Document Vault & Verification Issues: Technical failures in uploading, previewing, or decrypting sensitive tax records, Form 26AS, AIS/TIS, or PAN/Aadhaar documents;
• Billing, Fee & Payment Disputes: Double deductions, payment gateway timeouts, fee discrepancies, non-issuance of GST tax invoices, or contested refund claims;
• Digital Data Privacy Concerns: Requests for rectification, erasure, or consent withdrawal under the DPDP Act 2023, or concerns regarding unauthorized data sharing;
• Security & Account Access Incidents: Suspected unauthorized login, OTP interception, account lockouts, or suspicious communications purporting to originate from KarBandhu;
• Platform Technical Defects: Inaccurate calculation outputs on public financial calculators or broken portal navigation preventing service completion.

4 Submitting a Grievance & Tracking Token

To enable prompt, unbiased, and thorough investigation, complainants are requested to lodge their grievance through our verified channels as soon as the precipitating incident occurs. A formal grievance submission must contain the following verification parameters:

• Identity Credentials: Full legal name of the complainant and KarBandhu Member ID (e.g., KB-C-XXXXX, KB-P-XXXXX, or GUEST-XXXXX);
• Contact Information: Registered email address and mobile number associated with the service account;
• Transaction & Service Tracking ID: Order number or Service Token identifier (e.g., KB-ITR-XXXXX, KB-GST-XXXXX);
• Chronological Description: Clear statement of facts detailing what occurred, relevant dates, and the specific relief or outcome sought;
• Corroborating Evidence: Attachments including payment receipts, bank UTR references, communication screenshots, or draft computation files.

5 Structured 3-Tier Redressal Framework & SLAs

To ensure prompt and accountability-driven escalation, KarBandhu maintains an institutional 3-Tier Grievance Redressal Architecture governed by concrete statutory Service Level Agreements:

Tier 1: Frontline Operations Support

Operational queries, routine tax portal inquiries, payment receipt requests, and initial service delivery delays are addressed by our frontline support team. Frontline specialists coordinate directly with assigned tax professionals to expedite token execution.

Tier 2: Nodal Grievance Redressal Officer (Formal Escalation)

If a Tier-1 ticket remains unresolved beyond 5 business days, or if the user is dissatisfied with the outcome, the matter is formally elevated to the Nodal Grievance Officer. In compliance with Rule 3(2) of the IT Rules 2021, the Nodal Officer acknowledges the grievance within 48 hours and conducts a formal administrative inquiry, delivering a reasoned determination within 15 calendar days.

Tier 3: Senior Appellate Compliance Board

For complex contractual controversies, contested service failures, high-value financial claims, or data governance disputes, the complainant may request review by KarBandhu's Appellate Compliance Board. The Board reviews historical audit trails, expert opinions, and system logs to issue a final administrative ruling within 30 calendar days.

6 Investigation & Internal Inquiry Process

Every grievance assigned to the Nodal Grievance Officer is subject to an impartial, evidence-based inquiry. The investigation protocol encompasses:

• Audit Trail Examination: Timestamped review of portal login records, document upload histories, encrypted vault access logs, and communications between the user and the assigned professional;
• Direct Consultation: Requisitioning written statements, draft tax computation workpapers, and clarification from the empanelled consultant or billing department;
• Information Requisition: Requesting supplementary details or verification records from the complainant (where necessary) within 3 business days;
• Written Determination: Issuing a comprehensive resolution report outlining findings of fact, remedial actions implemented, service credit or refund determinations, and appellate guidance.

7 Grievances Involving Professionals & Safeguards

KarBandhu bridges taxpayers with empanelled, certified independent professionals—including Chartered Accountants, Company Secretaries, Cost Accountants, and Tax Advocates. While each professional exercises independent professional judgment under statutory licenses, KarBandhu maintains stringent quality and ethical safeguards to protect clients:

Immediate Case Token Reassignment

If an empanelled professional becomes unresponsive, abandons a service token, or exhibits demonstrable professional negligence, KarBandhu immediately locks the case token and reassigns the client's file to an alternate empanelled practitioner at zero additional fee to the client. This safeguard ensures that critical government tax filing deadlines (such as July 31st for individual ITRs, September 30th for tax audits, or monthly GST deadlines) are preserved without late fee exposure.

Independent Peer Review Panel

Where a client challenges the technical accuracy of a tax return computation, capital gains calculation, or GST classification prepared by an empanelled expert, KarBandhu may refer the disputed workpapers to our internal Senior Advisory Peer Review Panel for objective assessment.

Disciplinary Referral to Statutory Councils

KarBandhu enforces zero tolerance for fraud, forged digital signatures, intentional misrepresentation, or gross professional misconduct. In verified cases of ethical violation, KarBandhu will permanently delist the professional from the platform, freeze pending escrow payouts, and where appropriate, submit a formal complaint to the relevant statutory licensing council—including the Institute of Chartered Accountants of India (ICAI), the Institute of Company Secretaries of India (ICSI), or the concerned State Bar Council.

8 Payment, Gateway & Refund Disputes

For grievances involving digital payment transactions—including duplicate debits, UPI transmission timeouts, failed transactions where accounts were debited, or disputed platform convenience fees—KarBandhu coordinates directly with RBI-authorized payment aggregators (including Razorpay and Cashfree) and acquiring banking institutions.

• Failed Transactions: Unsettled funds held by intermediary banking gateways are automatically reversed to the originating bank account within standard RBI auto-reversal windows (T+2 to T+5 banking days);
• Approved Refunds: Where a refund is approved pursuant to our Refund and Cancellation Policy, the amount is disbursed via the original payment rail within 5 to 7 business days, accompanied by a banking UTR reference number;
• Third-Party Banking Delays: While KarBandhu actively advocates on behalf of users, platform settlement operations remain subject to scheduled banking network maintenance, card network settlement rules, and UPI clearing switches.

9 Fraud, Unauthorized Access & Cyber Incidents

Grievances alleging account takeovers, compromised OTPs, fraudulent billing, phishing attempts impersonating KarBandhu, or unauthorized extraction of confidential financial documents are classified as Critical Severity and routed immediately to the Information Security Incident Response Team (CSIRT).

Upon verification of unauthorized access, KarBandhu promptly freezes affected accounts, revokes active session nonces, and preserves immutable server audit trails. Pursuant to the CERT-In Directions of April 28, 2022, actionable cyber security breaches are reported to the Indian Computer Emergency Response Team (CERT-In) within 6 hours of formal determination. Criminal misconduct and identity theft will be referred to competent State Cyber Crime Police authorities.

10 User Conduct & Frivolous Complaints

The grievance redressal mechanism is established to resolve genuine service, legal, and operational issues in an atmosphere of mutual dignity and respect. KarBandhu requires all users to act in good faith and adhere to standard professional conduct.

KarBandhu reserves the legal right to summarily close complaints, refuse repeat submissions, or take civil/criminal action where a complainant:

• Submits knowingly fabricated documents, forged receipts, or fraudulent bank screenshots;
• Uses profane, defamatory, abusive, intimidating, or threatening language toward KarBandhu personnel or empanelled professionals;
• Engages in spamming by filing repetitive or vexatious claims on matters previously investigated and disposed with written findings;
• Attempts extortion, blackmail, or unlawful coercion under the threat of frivolous public defamation or malicious social media campaigns.

11 Data Confidentiality & Privileged Records

All grievance petitions, financial dossiers, bank statements, tax workpapers, and internal investigative deliberations are maintained in strict confidentiality. Access is restricted exclusively to authorized inquiry officers, legal counsel, and technical compliance personnel bound by non-disclosure undertakings.

Grievance records will not be disclosed to external commercial third parties. Disclosure is permissible solely where required to comply with binding court orders, regulatory summons from the Income Tax Department or GST authorities, statutory law enforcement directives, or to defend KarBandhu's legal rights in judicial proceedings.

12 Tax Deadlines & Non-Suspension of Obligations

Users must note that the lodging of a grievance does not stay, defer, or extend external statutory filing deadlines established by government tax departments—including the Central Board of Direct Taxes (CBDT), Central Board of Indirect Taxes and Customs (CBIC), Ministry of Corporate Affairs (MCA), or Employees' Provident Fund Organisation (EPFO).

13 DPBI Statutory Escalation & Legal Remedies

KarBandhu is dedicated to resolving every dispute through transparent conciliation and internal inquiry. However, users retain their statutory rights under Indian law upon exhaustion of platform redressal:

Statutory Appeal to the Data Protection Board of India (DPBI)

Under Section 13(3) of the Digital Personal Data Protection Act, 2023, if a Data Principal is aggrieved by the determination of the Data Fiduciary regarding personal data handling, or if KarBandhu fails to deliver a grievance resolution within the statutorily prescribed timeframe (30 calendar days), the Data Principal possesses the unambiguous statutory right to register a formal complaint before the Data Protection Board of India (DPBI) in the manner prescribed under the Act.

Consumer Protection & Commercial Remedies

Nothing in this Policy precludes a consumer from approaching competent Consumer Disputes Redressal Commissions under the Consumer Protection Act, 2019, or pursuing arbitration or court proceedings, subject to the governing law and territorial jurisdiction clauses set forth herein.

14 Policy Amendments & Regulatory Alignment

KarBandhu Advisory Services reserves the right to revise, amend, or modernize this Grievance Redressal Policy periodically to reflect changes in regulatory directives, technological architectures, judicial precedents, or guidelines issued by the Ministry of Electronics and Information Technology (MeitY), the Ministry of Finance, or the DPBI.

All revisions will be published immediately on www.karbandhu.in with an updated revision date. Continued utilization of KarBandhu services following publication signifies full acceptance of the modernized terms.

15 Severability & Non-Waiver

If any clause, sentence, or sub-provision of this Policy is adjudicated to be invalid, void, or unenforceable by an authority of competent jurisdiction, such finding shall not affect or invalidate the remaining provisions, which shall remain enforceable in full force and effect.

The failure or delay by KarBandhu to exercise any remedy or enforce any term under this Policy shall not operate as a waiver of such right or prejudice subsequent enforcement.

16 Governing Law & Exclusive Jurisdiction

This Grievance Redressal Policy, its interpretation, and all proceedings arising from or relating to platform services shall be governed exclusively by the laws of the Republic of India, without regard to conflict of law principles.

Subject to exhausting the mandatory grievance escalation procedures outlined herein, any legal action, dispute, or judicial proceeding arising out of this Policy shall be subject to the exclusive jurisdiction of the competent civil and commercial courts situated at Lucknow, Uttar Pradesh, India.