India Local Terms

1. Applicability

These Local Terms apply automatically to any Customer whose workspace billing address, registered office, or principal place of business is in India, and to any Customer who has entered into an Order Form or subscription agreement with Seers Pvt. Ltd. (the Indian contracting entity). Customers whose entities are incorporated outside India but who have Indian employees managed through the Service are also subject to these Local Terms with respect to those employees.

2. Contracting entity and GST

• The contracting entity for Indian Customers is Seers Pvt. Ltd., incorporated under the Companies Act 2013 (CIN: [U74999KA20XXPTCXXXXXX]; GSTIN: [29AAXCSXXXX1ZX]), with its registered office in Bengaluru, Karnataka, India.
• All invoices issued to Indian Customers will include applicable Goods and Services Tax (GST) at the prevailing rate. As of the date of these Local Terms, software-as-a-service is classified under SAC 9983 (Information Technology and Technology Services).
• Place of supply for GST purposes is determined in accordance with the Integrated Goods and Services Tax Act 2017. For inter-state supplies, IGST applies; for intra-state supplies (both Customer and Seers in Karnataka), CGST and SGST apply.
• Customers who provide their GSTIN on their Order Form or workspace billing settings will receive B2B invoices with eligible input tax credit. Customers who do not provide a GSTIN will receive B2C invoices.
• If any applicable GST rate changes after the execution of an Order Form, Seers will adjust invoices prospectively to reflect the updated rate without requiring a formal amendment.

3. Stamp duty and electronic signing

• Electronic acceptance of these Terms (including by ticking an "I agree" checkbox, making a first payment, or sending an email confirmation) constitutes a valid and binding electronic contract under the Information Technology Act 2000 and the Indian Contract Act 1872.
• Order Forms signed using Aadhaar-based e-sign or a Digital Signature Certificate (DSC) issued by a licensed Certifying Authority under the IT Act are accepted as equivalent to wet-ink signatures.
• Stamp duty, where applicable under state-level stamp legislation, is the responsibility of Customer. Seers does not adjudicate on stamp duty obligations and recommends that Customers seeking enforceability confirmation consult their legal counsel.

4. Statutory compliance position

Seers provides tools designed to help Indian employers manage payroll-related statutory obligations. The following applies to all Indian Customers:

• Employees' Provident Fund (EPF) - Seers supports computation of EPF contributions at the applicable rate. Customer is the statutory employer under the Employees' Provident Funds and Miscellaneous Provisions Act 1952 and is solely responsible for timely remittance to the EPFO, filing ECR challan, and maintaining the required registers.
• Employees' State Insurance (ESI) - Seers supports ESI contribution computation. Customer is solely responsible for ESI registration, timely remittance, half-yearly returns, and all obligations under the Employees' State Insurance Act 1948.
• Professional Tax (PT) - Seers supports professional tax deduction based on state-level slabs configured by Customer. State PT rates and slabs vary; Customer is responsible for configuring accurate slabs, remitting PT to the relevant state authority, and complying with state-specific Shops & Establishments or PT Acts.
• Income Tax / TDS - Seers supports TDS computation under Chapter XVII-B of the Income-Tax Act 1961 (Section 192 - salary) based on declarations and regime choices entered by Authorized Users. Customer (as employer) is the tax deductor and is solely responsible for TDS remittance, issuance of Form 16, quarterly TDS returns (Form 24Q), and all other obligations under the Act.
• Shops and Establishments registration - Customer must obtain and maintain Shops and Establishments registration under the applicable state Act. Seers does not provide registration services.
• In all cases, Seers provides tooling and calculations; Customer remains the statutory employer of record for all purposes under Indian labour and tax law.

5. Payroll record retention obligations

Indian law imposes record-keeping obligations on employers. Seers' retention settings (described in the Privacy Notice) are designed to assist with these obligations, but Customer retains ultimate responsibility for compliance. Key statutory periods are:

• Income-Tax Act 1961 (§44AA / §44AB) - books of account to be preserved for a minimum of 8 years from the end of the relevant assessment year. Payslips and salary registers are books of account for these purposes.
• EPF Records - wage registers, attendance records, and related EPF records must be preserved for at least 5 years under the EPF (Inspection) Scheme.
• Payment of Wages Act 1936 - wage registers to be preserved for 3 years.
• While Seers retains payslip PDFs and payroll period records for 7 years by default (see Privacy Notice §2), Customer should ensure it exports and independently archives records for the full statutory periods, particularly if it cancels its Seers subscription before those periods expire.

6. Labour law jurisdiction

Indian labour law is subject to significant state-level variation. Seers' configuration options are designed to accommodate multi-state and multi-establishment employers, but Customer is responsible for applying the correct state-specific rules. Illustrative examples:

• Karnataka - Karnataka Shops and Commercial Establishments Act 1961; Karnataka Professional Tax Act 1976; Karnataka Labour Welfare Fund Act 1965.
• Tamil Nadu - Tamil Nadu Shops and Establishments Act 1947; Tamil Nadu Professional Tax; Tamil Nadu Labour Welfare Fund Act 1972.
• Maharashtra - Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act 2017; Maharashtra Professional Tax; Maharashtra Labour Welfare Fund Act 1953.

Customers operating establishments in multiple states should configure separate leave, holiday, and PT slabs per state using Seers' multi-policy features. Seers does not auto-detect or apply state-specific rules based on employee address.

7. Working hours, overtime, and leave

Seers provides configurable leave types, working hour policies, and holiday calendars. It is Customer's responsibility to configure these in compliance with the applicable law governing Customer's establishments and employees, including:

• State-specific Shops & Establishments Acts (maximum working hours, overtime rates, weekly off requirements).
• Factories Act 1948 (for manufacturing establishments - maximum hours, overtime, crèche, welfare officer requirements).
• Maternity Benefit Act 1961 (maternity leave durations and payment obligations).
• Code on Wages 2019 and relevant state rules (once fully notified).

Seers' leave and attendance features are general-purpose tools. They do not auto-enforce statutory leave entitlements, and Seers does not guarantee that any particular configuration meets the requirements of any specific law.

8. Data residency for Indian customers

• All workspace data for Indian Customers is stored in the AWS Mumbai (ap-south-1) region. Seers does not transfer Indian customer data outside India for processing or storage under normal operations.
• In the event of a personal data breach that meets the reporting threshold under the CERT-In Cyber Security Incident Reporting directions (presently: reportable within 6 hours of detection), Seers will file the required incident report to CERT-In and simultaneously notify affected Customer tenant owners as set out in the DPA §10.
• Customers who require contractual confirmation of in-country data residency should execute a signed DPA with Seers. Email legal@seers.co.in.

9. Dispute resolution

• Negotiation first - the parties will attempt to resolve any dispute through good-faith negotiation for 30 days following written notice of the dispute.
• Arbitration - if the dispute is not resolved by negotiation, it shall be referred to and finally resolved by arbitration under the Arbitration and Conciliation Act 1996 (as amended by the 2019 Amendment Act). The arbitration shall be conducted by a sole arbitrator appointed by mutual agreement, or failing agreement, by the competent court. The seat and venue of arbitration shall be Bengaluru, Karnataka, India. The language of arbitration shall be English.
• Small claims - notwithstanding the above, either party may seek urgent injunctive or other equitable relief, and may bring claims not exceeding ₹5,00,000 in the civil courts of Bengaluru, Karnataka.
• Consumer disputes - as Seers is a B2B service, the Consumer Protection Act 2019 does not apply to disputes under these Terms.

10. Force majeure

Neither party is liable for failure or delay in performance caused by circumstances beyond their reasonable control, including:

• Internet shutdowns or suspension of internet services ordered by government authorities under the Code of Criminal Procedure 1973 (§144), the Telecommunications Act 2023, or equivalent orders.
• Regulatory or licensing action by a government or statutory body that materially affects the provision of the Service.
• Natural disasters, floods, earthquakes, fire, or pandemic.
• Acts of war, civil unrest, terrorism, or sabotage.
• Failure of AWS or third-party infrastructure services outside Seers' reasonable control.

In a force majeure event, the affected party will notify the other in writing as soon as practicable. If the force majeure continues for more than 60 days, either party may terminate the affected subscription without penalty, with a pro-rata refund of any prepaid fees for the unaffected remainder of the subscription period.

11. Notice address

All legal notices under these Local Terms must be sent in writing to Seers Pvt. Ltd. at its registered office in Bengaluru, Karnataka, India, or by email to legal@seers.co.in. Notices are effective on the business day following transmission (email) or on the date of delivery (courier or registered post).