1 Introduction & Legal Framework

Welcome to KarBandhu, India's dedicated digital tax, accounting, and legal compliance facilitation platform operated by KarBandhu Advisory Services (hereinafter referred to as the "Data Fiduciary", "KarBandhu," "we," "our," or "us", having its principal place of administration at Lucknow, Uttar Pradesh, India). We are steadfastly committed to protecting the privacy, confidentiality, digital dignity, and statutory rights of every individual and enterprise accessing our website, www.karbandhu.in (the "Website").

This Privacy Policy is formulated in strict conformity with the Digital Personal Data Protection Act, 2023 (DPDP Act), the Information Technology Act, 2000, the Information Technology (Reasonable Security Practices and Procedures and Sensitive Personal Data or Information) Rules, 2011, the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021, and directives issued by the Indian Computer Emergency Response Team (CERT-In). This Policy comprehensively elucidates how we collect, verify, record, organize, store, process, disclose, protect, retain, and dispose of your digital personal data when you visit the Website, onboard as a client or verified professional, utilize our encrypted vaults, or generate service tokens.

By accessing or using the Website, you acknowledge that you have carefully read, understood, and agreed to the terms of this Privacy Policy, our Terms and Conditions, and all other policies published on the Website. If you do not agree with any part of this Privacy Policy, you should immediately discontinue the use of the Website and refrain from providing any personal information.

KarBandhu is a technology-enabled service facilitation platform that connects customers with qualified professionals for taxation, accounting, compliance, business registration, licensing, documentation, consultancy, and other related professional services. While KarBandhu facilitates the engagement between customers and professionals, certain services may be performed by independent professionals associated with the platform. This Privacy Policy applies to every visitor, customer, registered user, professional, business entity, representative, and any other individual or organization that accesses or interacts with the Website, irrespective of whether such person completes a transaction or merely browses the Website.

2 Definitions & Statutory Interpretations

For the purposes of this Privacy Policy, the following terms shall have the meanings assigned below under the Digital Personal Data Protection Act, 2023 and applicable Indian statutes:

• "Data Principal" refers to the natural person to whom personal data relates, including individual taxpayers, authorized enterprise signatories, applicants, and empanelled professional partners.
• "Data Fiduciary" refers to KarBandhu Advisory Services, which alone or in conjunction with others determines the purpose and means of processing personal data.
• "Data Processor" refers to any authorized enterprise or infrastructure partner processing digital personal data on behalf of KarBandhu (e.g., cloud storage facilities, secure SMS/WhatsApp gateways, and RBI-licensed payment aggregators).
• "Digital Personal Data" means personal data that is in digital form or non-digital data that has been digitized for online processing.
• "Customer" (KB-C) means any individual, Hindu Undivided Family (HUF), firm, LLP, company, or society availing tax, accounting, or compliance services through the KarBandhu portal.
• "Professional" (KB-P) means any verified Chartered Accountant (CA), Company Secretary (CS), Cost and Management Accountant (CMA), Legal Advocate, or qualified Tax Practitioner empanelled on the KarBandhu network.
• "Sensitive Financial Identifiers" includes confidential financial records, PAN numbers, Masked Aadhaar cards, GSTIN records, bank account particulars, digital signatures (DSC), ledger statements, and tax audit documents entrusted to the platform vault.
• "Consent Manager" means an entity registered with the Data Protection Board of India that acts as a single point of contact to enable a Data Principal to give, manage, review, and withdraw consent through an accessible, transparent, and interoperable platform.
• "Services" refers to all tax filing, audit assistance, ROC filings, registration, licensing, advisory, and calculation tools rendered via the Website.
• "Website" means www.karbandhu.in, its customer portal, professional workspace, subdomains, APIs, and associated digital utilities.

3 Scope of this Privacy Policy

This Privacy Policy governs all personal information collected through the Website, customer registration, professional registration, service request forms, contact forms, customer support interactions, document uploads, payment processing, email communications, SMS communications, WhatsApp communications, telephone conversations, verification procedures, promotional campaigns, surveys, feedback submissions, service tracking, knowledge resources, mobile applications that may be introduced in the future, and every other interaction between the User and KarBandhu.

This Privacy Policy does not apply to third-party websites, government portals, payment gateways, or independent websites that may be linked through the Website. Such external platforms operate under their own privacy policies and terms, and KarBandhu shall not be responsible for the privacy practices, content, or security measures adopted by such third parties.

4 Our Commitment to Privacy

KarBandhu recognizes that Users may provide highly confidential personal, financial, taxation, corporate, legal, and business-related information while requesting services through the Website. We understand the importance of maintaining the confidentiality, integrity, and security of such information and therefore implement reasonable administrative, technical, operational, and organizational safeguards designed to protect the information entrusted to us.

We process personal information only for legitimate business purposes, in accordance with applicable laws and our internal policies, while continuously striving to improve our security infrastructure and privacy practices. Although we adopt commercially reasonable measures to safeguard personal information, Users acknowledge that no method of electronic transmission, cloud storage, or internet-based communication is completely secure, and therefore absolute security cannot be guaranteed.

5 Legal Grounds for Processing Digital Personal Data

KarBandhu processes personal information strictly on statutory grounds recognized under Section 4, Section 6, and Section 7 of the Digital Personal Data Protection Act, 2023, including:

• Explicit Free & Informed Consent: Manifested when you voluntarily submit a service request, register an account, upload documents into your secure vault, or request expert consultation.
• Performance of a Contract: Processing strictly necessary to deliver the professional taxation, accounting, ROC filing, or compliance service you have contracted KarBandhu to facilitate.
• Compliance with Legal & Statutory Obligations: Processing required under the Income Tax Act, 1961, Central Goods and Services Tax Act, 2017, Companies Act, 2013, Prevention of Money Laundering Act, 2002, and judicial or regulatory directives.
• Legitimate Uses: Security monitoring, identity authentication via OTP, prevention of fraud, token sequencing, and network integrity.

Users maintain the statutory right to withdraw their consent at any time. Withdrawal of consent shall not affect the legality of processing undertaken prior to such withdrawal, but may prevent KarBandhu from proceeding with active filing or representation before statutory authorities.

6 Information We Collect

KarBandhu may collect, receive, verify, record, and process various categories of information depending upon the nature of the services requested.

Personal Identification Details

Your name, residential or business address, email address, mobile number, alternate contact information, date of birth, gender, nationality, profile information, and any other information voluntarily submitted by you.

Identity Verification Documents

Permanent Account Number (PAN), Masked Aadhaar (wherein the first 8 digits are obscured in strict compliance with UIDAI regulations), Passport, Driving Licence, Voter Identity Card, business registrations, GST Identification Number (GSTIN), Corporate Identification Number (CIN), Limited Liability Partnership Identification Number (LLPIN), partnership details, trust registrations, licenses, certificates, and other government-issued documents.

Defence & Armed Forces Personnel Verification

Where armed forces personnel, veterans, paramilitary staff, or their dependents avail platform fee concessions, official service identity cards, canteen smart cards, or discharge books are verified exclusively to ascertain concession eligibility. Such records are subject to enhanced compartmentalized security and are never shared for commercial or marketing pursuits.

Financial & Business Information

Income details, salary information, bank account particulars, financial statements, balance sheets, profit and loss accounts, invoices, tax returns, Form 16, Form 26AS, Annual Information Statement (AIS), Taxpayer Information Summary (TIS), TDS records, GST returns, audit reports, investment details, deductions, exemptions, capital gains information, compliance records, business turnover, accounting records, statutory filings, and any additional documents necessary for the proper execution of the requested services.

Professional Information

Professionals registering with KarBandhu may additionally provide educational qualifications, professional memberships, licenses, certifications, work experience, languages known, practice areas, verification documents, and other information required for onboarding, compliance, quality assurance, and verification purposes.

Automatically Collected Technical Information

Internet Protocol (IP) address, browser type and version, operating system, device information, language preferences, date and time of access, pages visited, referral sources, browsing behaviour, session identifiers, cookies, device identifiers, approximate geographical location, clickstream information, diagnostic information, performance metrics, and similar technical data.

7 Use of Personal Information

KarBandhu collects and processes personal information solely for legitimate, lawful, and business-related purposes connected with the operation of the Website and the delivery of the services requested by Users. The information provided by Users may be used to:

• Create and manage user accounts, verify identity, and authenticate users through OTP verification
• Process service requests and assign appropriate professionals
• Facilitate communication between Users and KarBandhu
• Schedule consultations, verify documents, prepare applications, and complete statutory filings
• Respond to customer enquiries and resolve complaints
• Process payments, generate invoices, and maintain transaction records
• Improve customer experience and personalize Website functionality
• Conduct internal audits, manage risk, and prevent fraud
• Comply with legal obligations and enforce contractual rights

KarBandhu may use the information submitted by Users to communicate important updates relating to their accounts, service requests, document verification status, payment confirmations, application progress, expected completion timelines, service reminders, policy updates, security notifications, regulatory changes, and other operational communications.

8 Document Collection and Verification

In order to provide certain taxation, accounting, compliance, registration, licensing, legal documentation, or other professional services, KarBandhu may require Users to upload or submit various documents and supporting records such as identity proofs, address proofs, financial statements, tax records, business registrations, statutory certificates, licenses, authorizations, declarations, affidavits, signed applications, digital files, photographs, scanned copies, and any other documents reasonably necessary for providing the requested services.

Users represent and warrant that every document submitted to KarBandhu is authentic, accurate, complete, lawfully obtained, and submitted with full authority. Submission of forged, manipulated, incomplete, misleading, or unauthorized documents may result in rejection of services, suspension or termination of access to the Website, reporting to appropriate authorities where legally required, and any other action available under applicable law.

KarBandhu reserves the right to verify the authenticity of any document or information submitted by a User through manual verification, automated verification systems, independent verification partners, government databases where legally permitted, or by requesting additional supporting documents.

9 Government Portal Submissions

Certain services offered through KarBandhu require submission of information and documents to official government departments, statutory authorities, regulatory bodies, or public institutions, including but not limited to the Income Tax Department, Goods and Services Tax Network (GSTN), Ministry of Corporate Affairs (MCA), Employees' Provident Fund Organisation (EPFO), Employees' State Insurance Corporation (ESIC), Directorate General of Foreign Trade (DGFT), UDYAM Registration Portal, Trademark Registry, or any other competent authority.

By requesting such services, the User expressly authorizes KarBandhu and the assigned Professional to prepare, process, submit, upload, retrieve, download, verify, modify, track, or otherwise interact with such government portals strictly for the purpose of providing the requested services.

10 Cookies and Similar Technologies

KarBandhu may use cookies, web beacons, pixels, session identifiers, analytics technologies, log files, and similar technologies to enhance the functionality, security, performance, and usability of the Website. These technologies help us remember user preferences, maintain secure login sessions, understand Website traffic, analyse user behaviour, improve Website performance, detect suspicious activities, prevent unauthorized access, personalize user experience, and develop new features.

Users may configure their web browser to reject or disable cookies; however, certain features of the Website may become unavailable or function improperly if cookies are disabled. Continued use of the Website after the display of any applicable cookie notice shall constitute the User's consent to the use of cookies and similar technologies to the extent permitted by applicable law.

11 Automatically Collected Information

Whenever a User accesses the Website, certain technical information may be collected automatically without requiring active submission by the User. Such information may include Internet Protocol (IP) address, browser type and version, operating system, device identifiers, screen resolution, language settings, approximate geographical location derived from the IP address, internet service provider, referring website, pages visited, duration of visits, navigation patterns, clickstream information, access dates and times, device performance information, crash reports, error logs, session identifiers, and other diagnostic information.

This information assists KarBandhu in maintaining Website security, identifying technical issues, improving Website performance, preventing fraud, monitoring system integrity, conducting analytics, and enhancing the overall user experience.

12 Payment Information

Where payments are required for services offered through the Website, KarBandhu may collect limited payment-related information necessary for processing such transactions. Payments may be processed through authorized third-party payment gateway providers, banking institutions, Unified Payments Interface (UPI) platforms, debit card providers, credit card providers, net banking services, wallets, or other payment mechanisms introduced from time to time.

KarBandhu does not intentionally store complete debit card numbers, credit card numbers, card verification values (CVV), internet banking passwords, UPI PINs, or other confidential payment authentication credentials unless required by applicable law or expressly permitted by the payment service provider.

13 Sharing and Disclosure of Personal Information

KarBandhu respects the confidentiality of every User's personal information and does not sell, rent, lease, trade, or commercially exploit personal information for independent marketing purposes. Personal information shall only be disclosed where such disclosure is reasonably necessary for providing the requested services, complying with applicable laws, protecting legal rights, preventing fraud, maintaining Website security, or fulfilling contractual and statutory obligations.

By using the Website and requesting services, the User expressly authorizes KarBandhu to share relevant information with assigned Professionals strictly to the extent necessary for the execution and completion of the requested services.

KarBandhu may disclose personal information to government departments, statutory authorities, judicial bodies, regulatory agencies, law enforcement authorities, tax authorities, tribunals, auditors, legal advisors, insurers, consultants, financial institutions, payment service providers, cloud service providers, communication service providers, identity verification partners, technology partners, hosting providers, cybersecurity vendors, and other third-party service providers where such disclosure is required for providing services, complying with applicable laws, responding to lawful requests, protecting legal rights, enforcing contractual obligations, investigating suspected violations, preventing fraud, safeguarding public interest, or maintaining the security and integrity of the Website.

14 Professional Confidentiality

KarBandhu expects every Professional associated with the platform to maintain the confidentiality of customer information and to use such information exclusively for providing the services assigned through the Website. Professionals are expected to comply with their respective professional ethics, statutory obligations, and confidentiality requirements applicable to their profession.

However, since Professionals operate as independent service providers, KarBandhu cannot guarantee or warrant the independent conduct, professional judgment, advice, actions, omissions, or decisions of any Professional beyond reasonable contractual and operational controls implemented by the platform.

15 Data Security & Breach Intimation Protocol

KarBandhu implements commercially reasonable administrative, organizational, physical, and technical safeguards designed to protect personal information against unauthorized access, accidental loss, unlawful destruction, misuse, disclosure, alteration, corruption, theft, or unauthorized processing. Such safeguards include AES-256 encrypted storage vaults, 256-bit SSL encrypted transit channels, role-based access control (RBAC), multi-factor OTP authentication, network firewalls, active intrusion monitoring, security audit logs, employee non-disclosure agreements, and strict periodic security reviews.

16 Fraud Prevention and Security Monitoring

KarBandhu reserves the right to monitor user activity, transaction patterns, login attempts, document submissions, communication records, device information, IP addresses, account behaviour, and other relevant information for the purpose of detecting, investigating, preventing, and responding to suspected fraud, identity theft, document forgery, unauthorized access, money laundering indicators, cybersecurity incidents, misuse of the Website, violations of applicable laws, breaches of contractual obligations, or any activity that may compromise the security, reputation, or lawful operation of the platform.

Where reasonably necessary, KarBandhu may temporarily suspend accounts, delay transactions, request additional verification documents, restrict access to certain features, or report suspicious activities to competent authorities in accordance with applicable law.

17 Artificial Intelligence, Automated Tools & Human-in-the-Loop Review

KarBandhu may utilize artificial intelligence technologies, machine learning algorithms, automated token sequencing, financial calculators, document recognition software, optical character recognition (OCR), and fraud detection systems to assist clients in categorizing receipts, calculating tax liabilities, detecting missing fields, and accelerating administrative turnaround.

Such technologies are implemented with stringent ethical safeguards and human oversight. Automated processing is never used to unlawfully discriminate against Users or to make automated decisions without professional verification.

18 Business Transfers

In the event of a merger, acquisition, corporate restructuring, reorganization, amalgamation, demerger, sale of assets, investment transaction, change in ownership, insolvency proceeding, or any similar business transaction involving KarBandhu, personal information may be transferred to the acquiring entity or successor organization as part of the transferred business assets, subject to applicable legal requirements and reasonable safeguards. Any successor entity shall continue to process personal information in accordance with this Privacy Policy or a substantially similar privacy framework unless otherwise permitted by law.

19 Cross-Border Processing

KarBandhu primarily intends to process and store personal information within India. However, certain technology service providers, cloud infrastructure providers, communication platforms, security vendors, analytics providers, or other authorized service providers engaged by KarBandhu may process or store limited information on servers located outside India, where legally permissible and operationally necessary.

In such circumstances, KarBandhu shall take reasonable steps to ensure that appropriate contractual, organizational, and technical safeguards are maintained for protecting personal information consistent with applicable legal requirements. Users acknowledge and consent to such processing where required for the efficient operation of the Website and the provision of services.

20 Data Retention

KarBandhu shall retain personal information, documents, communications, transaction records, verification records, and other information only for as long as reasonably necessary to provide the requested services, maintain business records, comply with applicable laws, satisfy regulatory requirements, resolve disputes, establish or defend legal claims, enforce contractual rights, conduct audits, prevent fraud, protect legitimate business interests, or fulfill statutory obligations.

Upon expiry of the applicable retention period, KarBandhu may securely delete, anonymize, archive, or otherwise dispose of such information in accordance with its internal policies and applicable laws. Certain records may continue to be retained where retention is mandatory under law or reasonably necessary for protecting the legal interests of KarBandhu or its Users.

21 Statutory Rights of Data Principals

In accordance with Chapter III of the Digital Personal Data Protection Act, 2023, every Data Principal is vested with enforceable statutory rights, which may be exercised by contacting our Data Protection Officer:

• Right to Access Information: Right to obtain a summary of personal data being processed, processing activities undertaken, and the identity of third parties or Data Processors with whom data has been shared.
• Right to Correction & Erasure: Right to seek correction of inaccurate or incomplete personal data, update outdated records, and request erasure of personal data that is no longer necessary for the specified purpose or statutory record-keeping.
• Right of Grievance Redressal: Right to readily available grievance redressal mechanisms provided by KarBandhu regarding the performance of obligations under the DPDP Act.
• Right to Nominate: Right under Section 14 of the DPDP Act, 2023 to nominate any individual who shall, in the event of the Data Principal's death or physical/mental incapacity, exercise all data rights on their behalf.
• Right to Withdraw Consent: Right to revoke consent previously granted for optional processing activities without retroactively affecting prior lawful processing.

KarBandhu shall process all verified requests within thirty (30) days, provided the applicant provides adequate proof of identity as required to safeguard account security.

22 Accuracy of Information

Users are solely responsible for ensuring that every item of information submitted to KarBandhu is accurate, complete, current, authentic, and lawfully provided. Users shall promptly notify KarBandhu whenever any submitted information changes or becomes inaccurate.

KarBandhu shall not be responsible for any delay, rejection, financial loss, statutory penalty, legal consequence, incorrect filing, failed verification, or interruption of services resulting from inaccurate, incomplete, outdated, misleading, forged, or unauthorized information supplied by the User.

23 Account Security

Where Users create an account on the Website, they shall be solely responsible for maintaining the confidentiality of their login credentials, passwords, One-Time Passwords (OTPs), authentication methods, recovery information, and any other security credentials associated with their account.

Users shall take reasonable precautions to prevent unauthorized access to their accounts and shall immediately notify KarBandhu upon becoming aware of any suspected unauthorized use, security breach, or compromise of their account.

24 Children's Privacy

The Website is intended for use only by individuals who are legally competent to enter into binding contracts under the laws of India. KarBandhu does not knowingly collect personal information directly from children or individuals who are not legally competent to provide valid consent, except where such information is submitted by a parent, legal guardian, authorized representative, or other person legally entitled to act on behalf of such individual.

25 Third-Party Websites and External Services

The Website may contain links to third-party websites, payment gateways, government portals, software platforms, social media platforms, cloud applications, communication services, or other external resources that operate independently of KarBandhu. Such third-party platforms maintain their own privacy policies, security practices, and operational procedures, which are beyond the control of KarBandhu.

Accessing such external websites shall be entirely at the User's own discretion and risk. Users are encouraged to carefully review the applicable privacy policies and terms before providing any personal information to such entities.

26 Electronic Records and Digital Consent

Users acknowledge and agree that information submitted electronically through the Website, including online forms, electronic applications, uploaded documents, scanned copies, electronic signatures where legally recognized, OTP verification, email confirmations, digital acknowledgements, SMS confirmations, WhatsApp communications, online declarations, electronic instructions, and other electronic records may constitute valid records and communications to the extent recognized under applicable law.

27 Compliance with Applicable Laws

KarBandhu is committed to processing personal information in accordance with the applicable laws of the Republic of India, including, where applicable, the provisions of the Digital Personal Data Protection Act, 2023, the Information Technology Act, 2000, together with applicable rules, regulations, governmental notifications, judicial pronouncements, and other legal requirements that may govern the collection, processing, storage, protection, disclosure, retention, and lawful use of personal information.

28 Limitation of Liability

To the fullest extent permitted under applicable law, KarBandhu, including its proprietors, directors, officers, employees, affiliates, representatives, consultants, technology partners, service providers, successors, and assigns, shall not be liable for any direct, indirect, incidental, consequential, punitive, exemplary, special, or economic loss or damage arising from or relating to unauthorized access, cyberattacks, hacking, malware, ransomware, phishing, denial-of-service attacks, data interception, network failures, hardware malfunctions, software defects, internet interruptions, telecommunications failures, force majeure events, actions of third parties, user negligence, inaccurate information supplied by Users, delays by government authorities, or any other circumstance beyond the reasonable control of KarBandhu, except to the extent that such liability cannot legally be excluded under applicable law.

29 Indemnification

The User agrees to indemnify, defend, and hold harmless KarBandhu, its proprietors, directors, officers, employees, affiliates, representatives, consultants, technology partners, service providers, successors, and assigns from and against any and all claims, actions, proceedings, liabilities, penalties, losses, damages, expenses, costs, or legal fees arising directly or indirectly from the User's breach of this Privacy Policy, violation of applicable law, submission of false, misleading, forged, incomplete, or unauthorized information or documents, infringement of the rights of any third party, misuse of the Website, unauthorized access to the Website, fraudulent activities, or any act or omission attributable to the User that results in loss or liability to KarBandhu or any third party.

30 Force Majeure

KarBandhu shall not be responsible or liable for any delay, interruption, failure, suspension, or inability to perform its obligations under this Privacy Policy where such delay or failure results from events beyond its reasonable control. Such events may include, without limitation, natural disasters, floods, earthquakes, fires, epidemics, pandemics, governmental actions, changes in law, court orders, strikes, labour disputes, civil unrest, war, acts of terrorism, cyber incidents, widespread internet outages, power failures, failures of communication networks, cloud service disruptions, failures of third-party infrastructure, or any other event that could not reasonably have been anticipated or prevented.

31 Policy Amendments

KarBandhu reserves the absolute right to modify, amend, update, replace, supplement, or discontinue any part of this Privacy Policy at any time in order to reflect changes in applicable laws, regulatory requirements, technological developments, business operations, industry standards, security practices, or the services offered through the Website.

Any revised version of this Privacy Policy shall become effective immediately upon its publication on the Website unless a different effective date is expressly stated. Continued access to or use of the Website after such publication shall constitute the User's acceptance of the revised Privacy Policy. Users are encouraged to review this Privacy Policy periodically to remain informed about how their information is collected and processed.

32 Severability

If any provision, clause, sentence, or part of this Privacy Policy is held by a court or other competent authority to be invalid, unlawful, illegal, or unenforceable under applicable law, such provision shall, to the extent of such invalidity or unenforceability, be deemed severed from this Privacy Policy without affecting the validity, legality, or enforceability of the remaining provisions, which shall continue in full force and effect.

33 No Waiver

Failure or delay by KarBandhu in exercising any right, remedy, power, or privilege under this Privacy Policy shall not operate as a waiver of such right, remedy, power, or privilege, nor shall any partial exercise thereof preclude any further exercise of the same or any other right, remedy, power, or privilege available under applicable law.

34 Entire Agreement

This Privacy Policy forms an integral part of the legal framework governing the use of the Website and shall be read together with the Terms and Conditions, Cookie Policy, Disclaimer, Refund and Cancellation Policy, and all other applicable policies published by KarBandhu from time to time. Together, these documents constitute the entire understanding between the User and KarBandhu concerning the collection, processing, use, storage, disclosure, and protection of personal information and supersede any prior communications or understandings relating to the subject matter herein.

35 Governing Law, Dispute Resolution & Regulatory Recourse

This Privacy Policy shall be governed by, interpreted, and construed strictly in accordance with the laws of the Republic of India. In the event of any dispute, difference, or grievance arising under this Policy that remains unresolved through internal grievance redressal mechanisms, the dispute shall be subject to the exclusive jurisdiction of the competent courts situated at Lucknow, Uttar Pradesh, India.

Nothing in this section shall impair the statutory right of any Data Principal to file a formal complaint or appeal before the Data Protection Board of India (DPBI) in accordance with Section 13(3) and Section 27 of the Digital Personal Data Protection Act, 2023.