1.1 The Program is open to individuals, influencers, and everyone who is legally eligible to use PlanMyTax.ai services.

1.2 Employees, contractors, interns, directors, officers of PlanMyTax.ai, 1 Finance, and their affiliated entities are not eligible to participate in the Program unless expressly authorized in writing.

1.3 PlanMyTax.ai reserves the right to verify the identity and eligibility of any participant before approving referral rewards.

2.1 Each participant will be assigned a unique referral link through the Refer & Earn dashboard.

2.2 A referral shall be considered valid only when:

• The referred user registers using the participant's referral link; and
• The registration is successfully tracked by PlanMyTax.ai systems.

2.3 Referrals generated through fraudulent means, fake accounts, automated registrations, self-referrals, duplicate accounts, or any activity intended to manipulate the Program shall be deemed invalid.

3.1 Eligible referred users will receive 100% cashback as mentioned on the website for their ITR Filing service Fee as communicated by PlanMyTax.ai from time to time.

3.2 Cashback, where applicable, shall be credited within the timelines specified by PlanMyTax.ai, generally within 24 - 48 hours of successful payment.

3.3 Cashback eligibility is subject to:

• Successful registration through a valid referral link;
• Successful purchase of an eligible ITR filing plan;
• Compliance with all applicable PlanMyTax.ai policies.

3.4 PlanMyTax.ai reserves the right to withhold cashback where fraudulent, duplicate, or suspicious transactions are detected.

A referral reward becomes eligible only when all of the following conditions are satisfied:

Referral commissions shall be calculated based on the applicable tier structure published by PlanMyTax.ai from time to time.

The current reward structure may include progressive tier-based payouts where different commission rates apply to different referral ranges.

PlanMyTax.ai reserves the right to revise, modify, or discontinue the commission structure at its sole discretion.

Referral rewards are calculated progressively across tiers.

For example:

• Referrals 1–200 shall earn rewards at the Starter Tier rate.
• Referrals 201–500 shall earn rewards at the Growth Tier rate.
• Referrals beyond 500 shall earn rewards at the Champion Tier rate.

Higher-tier rates shall apply only to referrals within that tier and shall not be retrospectively applied to previously completed referrals.

9.1 Referral rewards may be withdrawn only through the Cashout section available on the platform.

9.2 Participants may withdraw only the amount reflected under "Available Balance."

9.3 Withdrawal requests are subject to verification and compliance review.

9.4 Approved withdrawals shall generally be processed within seven (7) business days from the date of the withdrawal request.

9.5 Processing timelines may be extended in cases requiring additional verification or review.

Referral rewards shall be paid only through:

• UPI
• Bank Transfer

No alternative payout methods shall be supported unless expressly approved by PlanMyTax.ai.

11.1 Participants shall be solely responsible for any taxes, levies, duties, or reporting obligations arising from receipt of referral rewards.

11.2 PlanMyTax.ai may deduct taxes at source or request tax documentation where required under applicable law.

PlanMyTax.ai reserves the right to reject, suspend, cancel, or claw back rewards where it determines that:

• Fake accounts were created;
• Self-referrals were attempted;
• Duplicate registrations occurred;
• Multiple accounts were used by the same individual;
• Misleading promotional practices were used;
• Fraudulent, abusive, or suspicious activities occurred.

Any such determination by PlanMyTax.ai shall be final.

PlanMyTax.ai reserves the right to:

• Modify the Program;
• Change reward amounts;
• Change eligibility criteria;
• Suspend reward payouts;
• Terminate the Program entirely;

at any time without prior notice.

Such modifications shall become effective upon publication on the website.

PlanMyTax.ai shall not be liable for:

• Tracking failures caused by browser settings, cookies, or third-party software;
• Delays caused by payment processors or banking partners;
• Technical interruptions or platform downtime;
• Indirect, incidental, or consequential damages arising from participation in the Program.

All decisions made by PlanMyTax.ai regarding:

• Referral attribution;
• Eligibility;
• Reward calculation;
• Withdrawal approvals;
• Fraud investigations; and
• Program interpretation

shall be final and binding on all participants.

For any questions regarding the Refer & Earn Program, participants may contact PlanMyTax.ai through the support channels provided on the platform.