This Policy sets out the basis on which an engagement with eAuditor Office Private Limited (“the Company”, “we”, “us”) may be cancelled, and the circumstances in which a refund is or is not payable. It should be read together with our Terms and Conditions and our Payments Policy.

1. Nature of the Services

1.1 The Company provides professional services. Unlike the sale of goods, a professional service is consumed as it is performed. Advisory time, technical expertise, document preparation and regulatory handling, once expended, cannot be returned or restocked.

1.2 Accordingly, refunds are assessed by reference to the professional work actually performed up to the date of cancellation, and not by reference to whether a final statutory outcome was achieved.

1.3 A statutory registration or approval is granted by a government authority and not by the Company. The Company undertakes to prepare, submit and diligently follow up applications. The Company does not and cannot guarantee that any authority will grant a registration, approval or licence, or the timeline within which it will do so. The absence of a grant, or a delay by an authority, is not a deficiency in service and does not entitle the Client to a refund.

2. How to Cancel

2.1 A request to cancel an engagement must be made in writing by email to info@eauditoroffice.com, stating the engagement reference.

2.2 Cancellation takes effect on the date the written request is received during office hours.

2.3 The Company will confirm receipt, state the work completed to that date, compute the position under Clause 4, and communicate the outcome within fifteen (15) working days.

3. Amounts That Are Never Refundable

3.1 The following are non-refundable in all circumstances, without exception:

(a) Government and statutory fees already paid to any authority, including filing fees, name reservation fees, stamp duty and registration charges. These are paid to the Government and are not recoverable by the Company.

(b) Third party costs already incurred, including Certifying Authority charges for Digital Signature Certificates, notarisation, apostille, courier, translation and similar charges.

(c) Goods and Services Tax already remitted to the authorities on amounts earned.

(d) Payment gateway and bank transaction charges already incurred.

3.2 Digital Signature Certificates. Once a DSC has been issued in the name of an individual, the cost of that DSC is non-refundable in all circumstances. The DSC is issued by an independent licensed Certifying Authority, is valid for its full term, and remains available for the holder’s use with any professional or on any portal.

4. Basis on Which a Refund Is Assessed

4.1 All fees are payable in full in advance. The amount paid is consideration for professional work to be performed, and is treated as earned progressively as that work is performed.

4.2 Upon cancellation, the Company will assess the proportion of the agreed scope actually performed as at the date of cancellation, having regard to:

(a) advisory, consultation and structuring time applied;

(b) verification and review of documents and information furnished;

(c) applications, reservations, registrations or preliminary submissions made to any authority;

(d) instruments, certificates or tokens procured on the Client’s behalf;

(e) documentation, forms, computations, returns, statements or deliverables prepared, whether or not filed;

(f) submissions actually made to an authority, and responses to queries, objections or resubmissions handled; and

(g) deliverables handed over to the Client.

4.3 The refund payable, if any, is computed as follows:

Amount paid by the Client

less government and statutory fees already incurred

less third party costs already incurred

less the professional fee treated as earned under Clause 4.2

less GST already remitted on earned amounts

equals refund payable

4.4 The Company will provide a written statement of the work performed and the basis of the assessment, so that the computation is transparent and capable of being verified.

4.5 Recurring engagements. For compliance, accounting, payroll, retainer and similar recurring engagements, fees are earned on a period basis. Fees for the period in which cancellation occurs are earned in full. Fees paid in respect of subsequent periods not yet commenced are refundable.

4.6 Milestone engagements. For registration, licensing, incorporation, certification and similar engagements delivered as a single outcome, the assessment is made in accordance with Clause 4.2.

4.7 Advisory engagements. For opinions, reviews, structuring advice, representation and similar engagements, fees are earned as time is applied, and are earned in full upon delivery of the advice or opinion, whether oral or written. No refund is payable once the advice has been delivered.

4.8 Where the professional work within the Company’s control has been substantially performed, no refund is payable, notwithstanding that a final statutory outcome has not been achieved for a reason outside the Company’s control.

5. Circumstances in Which No Refund Is Payable

5.1 No refund is payable where:

(a) the Client has failed to furnish documents, executed instruments, digitally signed forms, information or approvals required to proceed, and the engagement could not be progressed for that reason;

(b) the Client has furnished information or documents that are incorrect, incomplete, false or misleading, resulting in rejection, resubmission or abandonment;

(c) the Client has decided not to execute documents prepared and shared for execution;

(d) an application has been rejected or objected to by an authority on grounds attributable to the Client or to the authority’s own discretion;

(e) the Client has become unresponsive for a continuous period of thirty (30) days and the engagement has been treated as terminated;

(f) the Client has engaged another service provider for the same work while the engagement with the Company subsists; or

(g) the work has been completed and deliverables have been handed over.

5.2 Work product already prepared and delivered to the Client, including approved names, drafted constitutional documents and prepared statutory forms, retains its value and remains usable by the Client with any other professional. No refund is payable in respect of such work product, irrespective of whether the Client chooses to use it.

6. Cancellation by the Company

6.1 The Company may cancel an engagement where the Client fails to pay amounts due, fails to furnish required documents or information, remains unresponsive, or where the Company forms the view that continuing would require it to act contrary to law or professional standards.

6.2 Where the Company cancels for the reasons in Clause 6.1, Clauses 3, 4 and 5 apply.

6.3 Where the Company cancels an engagement for reasons attributable solely to the Company and not falling within Clause 6.1, the Client is entitled to a refund of the full amount paid, less government and statutory fees and third party costs already incurred.

7. Change of Scope

7.1 Where the Client changes the structure, entity type, name, jurisdiction or scope after work has commenced, the work performed on the original scope is treated as earned in accordance with Clause 4, and the revised scope is quoted and charged separately.

7.2 A change of scope is not a cancellation and does not give rise to a refund of work already performed.

8. Processing of Refunds

8.1 Approved refunds are processed within fifteen (15) working days of the refund being determined.

8.2 Refunds are made only to the bank account from which the original payment was received. Refunds to third party accounts are not made.

8.3 Bank charges relating to the refund, where applicable, are borne by the Client.

8.4 GST already remitted to the authorities is refunded only to the extent that the Company is able to obtain a corresponding credit or adjustment under GST law.

9. Handover on Cancellation

9.1 Upon cancellation and settlement of all amounts due, the Company will hand over the work product prepared to that date, including any approved name, drafted documents, prepared forms and acknowledgements, together with copies of payment receipts.

9.2 Documents, instruments and tokens in the Company’s possession remain subject to the right of retention set out in the Terms and Conditions until all amounts due are settled. Where the Client wishes to take delivery before settlement, the Company may at its discretion offer handover on a payment on delivery basis, collection in person against payment, or such other simultaneous exchange mechanism as the parties may agree.

9.3 Login credentials for statutory portals are created only upon successful registration of an entity. Where an entity has not been registered, no such credentials exist and none can be handed over.

10. Grievances

10.1 Any grievance relating to a cancellation or refund should be raised in writing to info@eauditoroffice.com, marked for the attention of the Grievance Officer. We will acknowledge within three (3) working days and endeavour to respond substantively within fifteen (15) working days.

10.2 Nothing in this Policy limits or excludes any right conferred on a consumer by the Consumer Protection Act, 2019 or by any other applicable law where such right cannot lawfully be excluded by agreement.

11. Contact

EAUDITOR OFFICE PRIVATE LIMITED

CIN: U74140TZ2021PTC035806

46/3, 1st Floor, Swarnambika Layout, Ramnagar, Coimbatore, Tamil Nadu 641 009, India

Email: info@eauditoroffice.com

Grievance Officer: Mr. Karthick Subramaniam, karthicks@eauditoroffice.com

Office hours: Monday to Friday, 10:00 am to 5:30 pm; Saturday, 10:00 am to 1:00 pm. Closed on public holidays and the fourth Saturday of each month.

Document Control

Version History

Version	Effective date	Summary
1.0	18 July 2026	Initial publication

Contact

EAUDITOR OFFICE PRIVATE LIMITED

CIN: U74140TZ2021PTC035806

46/3, 1st Floor, Swarnambika Layout, Ramnagar, Coimbatore, Tamil Nadu 641 009, India

General enquiries: office@eauditoroffice.com

Accounts and billing: info@eauditoroffice.com

Grievance Officer: Mr. Karthick Subramaniam, karthicks@eauditoroffice.com

Office hours: Monday to Friday, 10:00 am to 5:30 pm; Saturday, 10:00 am to 1:00 pm. Closed on public holidays and the fourth Saturday of each month. These policies are published at www.eauditoroffice.com and are subject to revision. The version in force on the date an engagement is accepted governs that engagement.