Disclaimer

By using the online direct tax payment facility ("Facility"), you signify your agreement to these terms and conditions. You agree and accept that Citibank N.A. ("Citibank") may change or modify these terms and conditions at any time without prior notice, at its sole discretion. You agree and accept:

The Facility is being made available to you on an arrangement basis through a tie up between Citibank N.A. and a third party service provider. Citibank N.A. is not providing the Facility directly and is not responsible and shall not be liable in any way, including for any financial loss incurred by you as a consequence of any deficiency in the provision of Facility and for any charges/expenses payable to the third party service provider and/or any other service providers.

If you agree to make a transaction using the Facility, you will be led to a third party provider website - https://www.billdesk.com/citibank/directtax/ ("Site"). You agree and understand that Citibank N.A. does not control the Site or the process for making transactions in respect of the Facility and shall be under no liability whatsoever to you in the event of non-availability of any portion of the Site or its inability to process a transaction or any errors or non-working of the Site occasioned by any force majeure event or failure of any public utility, undertaking or any other cause whatsoever and neither shall Citibank N.A. be responsible or liable in any way to any party for the quality of service from use of the Site or carrying out of any transaction thereon. You agree and accept that Citibank does not guarantee or warrant the accuracy or completeness of the information, materials, services or the reliability of any service, advice, opinion, statement or other information displayed or distributed on the Site. Citibank N.A., and its affiliates, subsidiaries, employees, officers, directors and agents expressly disclaim any liability for any deficiency in the services offered by third party service provider who owns and maintains the Site. Neither Citibank N.A., nor any of its affiliates nor their directors, officers and employees will be liable to or have any responsibility of any kind for any loss that you incur in the event of any deficiency in the services of the third party service provider, failure or disruption of the Site or resulting from the act or omission of any other party involved in making the Site or the data contained therein available to you or from any other cause relating to your access to, inability to access or use of the Site or any materials therein.

While making a transaction using the Facility, you shall be responsible for providing accurate details (including, but not limited to the correct and accurate provision of PAN/TAN details/E-mail address etc.), as may required to be duly filled in the required fields in respect of that transaction. Any loss incurred or delay or error in processing due to provision of incorrect or inaccurate data or information shall be your responsibility alone and you are advised to carefully check prior to confirming any transaction pursuant to the Facility.

You further agree and accept that payment of taxes is regulated by authorities and is to be paid timely to avoid any levies of delayed payment charges or interest. Accordingly, you are requested at all times to make your transactions timely (at least two (2) days prior to the cut off dates for payment) to avoid any delayed payment charges being levied. In any case you agree that any levies of late payment charges on you or your account by any authority/governmental body is a matter solely between you and the respective authority/governmental body and you shall not hold Citibank N.A. liable or responsible in this regard.

You further agree and accept that since the Facility is provided by an independent service provider in arrangement with other service providers owing to a variety of factors, there is a possibility that responses or confirmations on the transactions that you make pursuant to the Facility may be delayed. Any disputes or questions or issues in relation to any such delays or 'no-responses' shall be directly resolved by the independent service provider provisioning the Facility and shall not be the responsibility of Citibank N.A.

Citibank N.A., and its affiliates reserve the right to, without liability or prejudice to any of its other rights, at any time and from time to time, withdraw/suspend/amend/cancel any facilities or services, whether offered by itself or by any service(s) providers, without assigning any reasons therefore.