Terms & Conditions

1. Acceptance of these Terms

By accessing or using markco.elinfos.com (the "Platform"), creating an account, or uploading any client data, you confirm that you have read, understood, and agreed to be bound by these Terms and by our Privacy Policy. If you are using the Platform on behalf of a firm or organisation, you represent that you have authority to bind that firm to these Terms.

2. About the Platform

MarkCo is a workflow and reporting tool that helps chartered accountants prepare and review financial statements, audit working papers, fixed asset schedules, statutory forms, and related deliverables. The Platform automates computation and formatting but does not replace professional judgment. Every output must be reviewed by a qualified user before being relied upon, signed, or filed.

3. Eligibility & Accounts

• You must be at least 18 years old and legally capable of entering into a contract under the Indian Contract Act, 1872.
• Each login is personal and non-transferable. Sharing credentials is prohibited. Multi-factor authentication is mandatory and must be enabled at first sign-in.
• You are responsible for all activity that occurs under your account. Notify us immediately at [email protected] if you suspect any unauthorised use.
• Roles (Partner, Quality Reviewer, Audit Manager, Team Leader, Assistant, Article Assistant) carry different permissions. You must operate strictly within the role assigned to you.

4. Client Data & Confidentiality

You retain full ownership of all client data, trial balances, ledgers, and documents you upload to the Platform ("Customer Data"). We act solely as a data processor under your instructions.

• Customer Data is stored encrypted at rest on infrastructure located within India where reasonably practicable.
• We will not access, copy, share, or use Customer Data for any purpose other than operating, securing, and improving the Platform for you.
• You are responsible for ensuring you have lawful authority and any required client consent to upload data, including data covered by the Income-tax Act, 1961, Companies Act, 2013, the Bharatiya Nyaya Sanhita, 2023, the Digital Personal Data Protection Act, 2023, and the ICAI Code of Ethics.
• All employees and contractors of Mark D'Souza & Co LLP with access to Customer Data are bound by written confidentiality undertakings consistent with the ICAI confidentiality standard.

5. Permitted Use

You may use the Platform for legitimate professional engagements only, including preparation of:

• Financial statements under Schedule III (Division I, II, III), the NCE 2024 framework, LLP and NPO (BPT / Section 8 / FCRA) frameworks;
• Statutory forms (3CB-3CD, 10B, 10BB, Form 8, Form 11, FCRA returns and similar);
• Audit working papers, fixed-asset schedules, and related deliverables.

6. Prohibited Use

• Reverse-engineering, decompiling, scraping, or copying any portion of the Platform or its underlying data models, mappings, or template libraries.
• Reselling, sub-licensing, or providing the Platform as a service to third parties without a written commercial agreement with us.
• Uploading malware, scripts, or content that infringes any third party's rights, or that contains personal data outside the scope of a genuine professional engagement.
• Using the Platform to facilitate any unlawful act, including tax evasion, falsification of accounts, or misrepresentation to regulators.

7. Professional Responsibility

8. Intellectual Property

The Platform, including its source code, data models, mapping libraries, template families, design system, documentation, and branding, is the exclusive property of Mark D'Souza & Co LLP. We grant you a limited, non-exclusive, non-transferable, revocable licence to use the Platform during the term of your subscription. No other rights are granted by implication, estoppel, or otherwise.

9. Third-Party Services

The Platform integrates with third-party services such as Tally Prime (HTTP TDL), Microsoft 365, Zoho Books, ODBC connectors, and similar tools. We are not responsible for the availability, accuracy, or security of those third-party services. Your use of any third-party service is subject to that party's own terms.

10. Fees, Billing & Subscription

During the pilot phase, the Platform may be offered without charge to selected firms. Once commercial billing is enabled, applicable fees, taxes (GST), and payment terms will be presented before you complete any paid action. Failure to pay due fees may result in suspension or termination of access. All amounts are exclusive of statutory taxes unless stated otherwise.

11. Service Levels & Availability

We aim for high availability but do not guarantee uninterrupted access. Scheduled maintenance, infrastructure failures, force majeure events, and third-party outages may cause temporary disruption. Where reasonably possible we will provide advance notice of planned downtime.

12. Limitation of Liability

To the maximum extent permitted by law, our aggregate liability arising out of or in connection with these Terms or the Platform, whether in contract, tort (including negligence), statute or otherwise, shall not exceed the fees actually paid by you to us in the twelve (12) months immediately preceding the event giving rise to the claim. In no event shall we be liable for any indirect, incidental, special, consequential, or exemplary damages, including loss of profits, loss of business, loss of goodwill, or loss of data.

13. Indemnification

You agree to indemnify, defend and hold harmless Mark D'Souza & Co LLP, its partners, employees and contractors from and against any claim, demand, loss, liability, or expense (including reasonable legal fees) arising out of (a) your breach of these Terms, (b) your misuse of the Platform, (c) any Customer Data you upload, or (d) your violation of any applicable law or third-party right.

14. Suspension & Termination

We may suspend or terminate your access immediately, with or without notice, if you breach these Terms, if continued access poses a security risk, or if required by law. You may stop using the Platform at any time. Upon termination, your right to use the Platform ceases and we may delete or anonymise Customer Data after a reasonable retention window, except where retention is required by law.

15. Changes to the Platform & to these Terms

We continuously improve the Platform and may add, modify or remove features at any time. We may also update these Terms from time to time. Material changes will be communicated by email or via an in-app notice at least seven (7) days before they take effect. Continued use of the Platform after the effective date constitutes acceptance of the revised Terms.

16. Governing Law & Dispute Resolution

These Terms are governed by and construed in accordance with the laws of India. Subject to the dispute resolution clause below, the courts at Bengaluru, Karnataka shall have exclusive jurisdiction.

Any dispute arising out of or in connection with these Terms shall first be attempted to be resolved through good-faith negotiation. Failing that, the dispute shall be referred to arbitration by a sole arbitrator under the Arbitration and Conciliation Act, 1996, seated at Bengaluru, conducted in English. The award shall be final and binding.

17. Contact

Questions about these Terms can be addressed to:

Mark D'Souza & Co LLP
Chartered Accountants, Bengaluru, India
Email: [email protected]

By creating an account or continuing to use the Platform, you acknowledge that you have read these Terms and agree to be bound by them.