IT Rules 2021 Statutory Due Diligence

Acceptable Use Policy

Version: 2026.1Statutory Base: Rule 3(1)(b), Information Technology Rules, 2021

1. Mandatory Prohibited Activities

In accordance with Rule 3(1)(b) of the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021, you agree that you shall not host, display, upload, modify, publish, transmit, store, update or share any information that:

  • Belongs to another person and to which you do not have any right.
  • Is defamatory, obscene, pornographic, pedophilic, invasive of another's privacy, insulting or harassing on the basis of gender, racially or ethnically objectionable.
  • Infringes any patent, trademark, copyright, or other proprietary rights.
  • Violates any law for the time being in force, including the Prevention of Money Laundering Act (PMLA) 2002 and Income Tax Act 1961.
  • Deceives or misleads the addressee about the origin of the message or knowingly communicates any misinformation.
  • Contains software virus, malicious code, Trojan horse, worm, or any other computer code designed to interrupt, destroy, or limit the functionality of any computer resource.
  • Threatens the unity, integrity, defense, security or sovereignty of India, friendly relations with foreign States, or public order.

2. Financial Ledger Integrity & Spreadsheet Security

Cashio enforces automated anti-malware and script scanning on all imported CSV and Excel (XLSX) spreadsheets:

  • No Formula Injections: Formulas containing DDE, external WebDAV calls, or macro executable triggers (e.g. =CMD(), =HYPERLINK()) are neutralized.
  • No Malicious Payloads: Files containing HTML tags, JavaScript payloads (<script>, onerror=), or embedded binaries will be rejected with an immediate upload error.
  • Fictitious Billing Prohibited: Generating bogus invoices or recording fictitious transactions to evade statutory taxes or manipulate financial statements is strictly prohibited.