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HomeDocumentsDocument Guides › SaaS Subscription Agreement

SaaS subscription agreement — selling access, keeping trust

A Noida startup sells a billing and inventory tool to three hundred shops and clinics on monthly plans, with terms copied from an American company’s website. Then a pharmacy chain asks for a proper agreement, a hospital asks where patient data is stored, a bank’s procurement team sends a forty-page questionnaire, and a customer who stopped paying demands its data back in a format the product does not export. Software sold as a service is sold on trust — that it will be available, that data put into it is safe, and that the customer can leave. The subscription agreement is where that trust is written down. This page explains how to write it, for providers and for the businesses that buy from them.

From ₹4,999 2 – 5 days SaaS founders, IT buyers, platforms Nothing payable in advance
What is a SaaS subscription agreement, and what should it contain?A SaaS subscription agreement is the contract under which a software provider gives a customer access to software it hosts, for a recurring fee, instead of selling a copy. In India it is an ordinary contract under the Contract Act, and online versions accepted by clicking are generally binding under the Information Technology Act if properly presented. Most providers use a master subscription agreement with an order form for each customer, plus schedules. The agreement should define the plan, users or usage limits and any implementation work; fees, billing, overages, price changes and renewal, with auto-renewal handled in line with the RBI’s e-mandate rules and the consumer rules on dark patterns; service levels, maintenance windows, credits and support; ownership of customer data, processing terms under the Digital Personal Data Protection Act, sub-processors, whether customer data may be used to train AI, data location, security standards and incident reporting, including CERT-In’s six-hour rule; acceptable use; intellectual property and an IP indemnity; warranties and liability caps; suspension for non-payment without deleting data; termination; and export and deletion of data at the end. Foreign vendors raise GST and withholding questions, and regulated customers such as banks need additional terms.

What SaaS is, in legal terms

Traditional software was sold as a product: the customer bought a licence, received a copy on a disc or as a download, installed it on its own computers, and ran it. Software as a service reverses that. The provider runs the software on its own servers or cloud infrastructure, and the customer uses it through a browser or an app, paying a subscription for as long as it wants access.

That shift changes the legal character of the deal. The customer usually receives no copy of the software, so the heart of the contract is not a licence to use a copy but a promise to provide a service — to keep the software available, secure and working, to store the customer’s data, and to return it when the customer leaves. Many SaaS agreements still include a licence, because customers use the provider’s documentation, mobile apps, browser extensions or on-premise connectors, but the obligations that matter are those of a service provider.

Three consequences follow. First, availability and support become central, because the customer cannot run the software itself if the provider fails. Second, the customer’s data sits with the provider, so data ownership, privacy and security move from the back of the contract to the front. Third, the customer’s ability to leave — with its data, in usable form — is what keeps the relationship fair, because switching costs in SaaS are high.

This page is written for both sides. A provider needs terms that can be accepted quickly by hundreds of small customers and negotiated sensibly with large ones. A customer needs to know which clauses to look for before it moves its business onto someone else’s servers.

Master agreement, order form and schedules

Most SaaS providers use a layered set of documents rather than one long contract for each customer:

Swipe to see the full table
DocumentWhat it containsHow often it changes
Master subscription agreementThe legal terms: fees mechanism, data, IP, liability, termination, disputesRarely; versioned
Order formThe customer, the plan, users or usage, price, term, start date, special termsFor every customer and every upgrade
Service level scheduleAvailability, maintenance windows, credits, support hours and response timesOccasionally
Data processing addendumProcessing of personal data, sub-processors, security, breaches, deletionWhen law or sub-processors change
Security scheduleControls, certifications, audits, penetration testsAnnually
Acceptable use policyWhat customers and their users may not do with the serviceOccasionally

The order form should say which prevails in case of conflict — usually the order form for commercial points specific to the customer, and the master agreement for everything else — and should list exactly which versions of the schedules apply. A customer should keep a copy of the versions it accepted, because online documents change.

Enterprise customers often send their own procurement terms. Where the parties sign both sets, the agreement should state which prevails, or the parties will later argue over which document governs a problem neither expected.

Online terms or signed contract?

Small customers usually accept terms online, by clicking during sign-up. Larger customers sign a negotiated agreement. Both are valid ways of making a contract.

Online acceptance works if the terms are presented clearly before the customer commits, the customer takes a positive step to accept, and the provider keeps a record of what was accepted and when. Our website terms guide explains how online contracts are formed and why clickwrap is stronger than browsewrap. The same guide explains the limits on one-sided terms, particularly unfair terms against consumers.

A provider that serves both kinds of customer should use the same core terms online and in negotiated contracts, with negotiated changes recorded in the order form. Maintaining two completely different sets of terms leads to inconsistent promises and support teams who do not know which applies.

Where the provider updates its online terms, it should tell existing customers in advance, allow them to object or leave before material changes take effect for them, and keep previous versions available. Our website terms guide covers changing terms and keeping versions.

Plans, users and usage

The order form should describe exactly what the customer is buying. SaaS pricing is usually built on one or more of these measures:

The agreement should say how usage is measured, where the customer can see it, what happens when limits are exceeded, and whether unused volumes roll over. Surprise overage charges are one of the commonest reasons SaaS relationships sour.

Implementation and onboarding

Many SaaS products are not usable on day one. They need configuration, data migration from the customer’s old system, integration with its accounting, payment or messaging tools, and training. That work is a separate service and should be described separately:

Customers are often surprised to find that the subscription clock started months before the system was actually in use. A clause starting the subscription on go-live, or giving a free implementation period, avoids that argument. If the implementation is really custom development, a software development agreement may be the right document for that part.

How such build work is specified, tested and handed over — requirements, user acceptance testing, deemed acceptance and code ownership — is explained in our software development agreement guide.

Fees, billing and overages

The fees clause should state:

Annual prepayment is attractive to providers and often comes with a discount. Customers who prepay should make sure the agreement refunds the unused portion if they terminate because of the provider’s breach or the provider discontinues the product.

An Indian provider registered as a micro or small enterprise may also be able to use the statutory protection against late payment by business buyers, which our freelance agreement guide describes.

Renewal, price changes and recurring payments

Most subscriptions renew automatically for successive terms unless either party gives notice. That is convenient for both sides, but three rules should be observed.

Tell the customer clearly. The order form and invoices should state the renewal date, the notice period for cancelling, and the renewal price. Many providers send a reminder before annual renewals, which is good practice for businesses and increasingly expected for consumers.

Price changes at renewal. A business customer will want the price fixed for the current term and increases only at renewal, on notice of at least a month or two before the cancellation deadline, sometimes capped at a percentage. A clause allowing the provider to raise prices at any time should be resisted.

Recurring payments. Where fees are collected by card or UPI autopay, the RBI’s framework for e-mandates applies to the bank and payment provider: the customer registers the mandate with authentication, receives a pre-debit notification before each charge, and can withdraw the mandate. Transactions above a set limit need additional authentication. The subscription agreement should be consistent with how the mandate is actually set up, and should not promise the provider a right to debit amounts the mandate does not cover.

For consumer subscriptions, the Central Consumer Protection Authority’s guidelines on dark patterns list the subscription trap — making cancellation difficult, hiding auto-renewal, or taking payment details for a “free” trial without clear disclosure — as a prohibited practice. Cancellation should be as easy as sign-up.

Service levels and support

For a business that runs its operations on a SaaS product, availability is the most important promise in the agreement. The service level schedule should cover availability, measured monthly; scheduled maintenance windows and notice; how downtime is measured; service credits; and support hours, channels and response times by severity.

We do not repeat the detail here, because our service level agreement guide works through each element: how to express uptime, how to define severity levels, how service credits should be framed, and why credits should be the price adjustment for ordinary failures while chronic failure gives a right to terminate. Our SLA drafting service prepares the schedule.

Two points are specific to SaaS. First, availability should be measured at the provider’s service boundary, not the customer’s own internet connection, and the agreement should say so. Second, many SaaS products depend on third-party cloud infrastructure. The provider remains responsible to its customer for availability, but it should not promise more than its own infrastructure providers commit to, unless it has built redundancy.

Product changes and deprecation

SaaS products change constantly. The provider needs freedom to improve the product; the customer needs assurance that features it relies on will not disappear overnight. A balanced clause:

Customers who integrate the product with their own systems through APIs should look particularly at API versioning and deprecation notice, because an unannounced API change can break their operations even though the SaaS itself keeps running.

Who owns the customer’s data

Every business SaaS agreement should say, in plain words, that data the customer and its users put into the service belongs to the customer. The provider needs a licence to that data, but only to host it, process it, back it up and display it as needed to provide the service to that customer, and to comply with law.

The questions that then need answers:

A clause that gives the provider broad rights over “all data submitted to the service” for any purpose is a warning sign for a customer, and increasingly a commercial problem for providers selling to larger businesses.

Personal data and the DPDP Act

Almost every business SaaS product processes personal data — the customer’s employees, its clients, its patients, its students. The Digital Personal Data Protection Act, 2023 decides who is responsible for that data.

Where the business customer decides the purpose and means of processing — it chooses to keep its patient records or payroll in the product — the customer is the data fiduciary, and the SaaS provider processes the data on its behalf as a data processor. The Act allows a fiduciary to engage a processor only under a valid contract, and holds the fiduciary responsible for what the processor does. That is why business customers ask for a data processing addendum, and why providers should have one ready. Our data protection guide explains processors, breach intimation and transfers outside India in detail, and our data processing agreement service prepares the addendum.

For a clause-by-clause treatment of the addendum itself, including how to review a customer’s or vendor’s paper, see our data processing agreement guide.

The addendum should cover:

Where the provider uses personal data for its own purposes — marketing to users, analytics about individuals, training its own models — it may be a data fiduciary for those purposes, with its own duties of notice and consent. The rules under the Act were notified in 2025 with phased commencement, so providers should check which obligations are already in force. Our DPDP compliance review helps providers map their position.

AI features and training on customer data

SaaS products increasingly include AI features — drafting, summarising, forecasting, chat assistants — often powered by third-party models. This raises questions that older agreements do not answer.

Where the data is stored

Indian law does not impose a general rule that business data must stay in India, and the DPDP Act permits transfers outside India except to countries the government restricts. But several sector rules do require local storage, and customers increasingly ask anyway.

The agreement should state the hosting region, the cloud infrastructure provider, whether data may be moved to another region, and on what notice.

Security and incident reporting

Security obligations are best set out in a schedule that can be updated, rather than in the body of the agreement. It should describe the provider’s controls in terms a customer’s IT team can assess: encryption in transit and at rest, access control and multi-factor authentication for staff, logging and monitoring, vulnerability management and penetration testing, secure development, business continuity and disaster recovery, and any certifications the provider holds.

Two legal duties run alongside the contract: CERT-In’s short deadline for reporting specified cyber incidents and its rule on keeping system logs in India, and the duty under the data protection law to report personal data breaches. Our service level agreement guide summarises both in its section on data protection and security. For a SaaS product the practical point is that the provider’s clock and the customer’s clock start at different moments, so the agreement should require the provider to tell the customer about any incident touching its data quickly enough for the customer to meet its own deadlines, to share what it knows as the investigation proceeds, and to preserve the evidence.

Customers should also ask what happens when the customer itself is at fault — a user shares a password, an administrator grants excessive access — and the agreement should allocate responsibility for account security to the customer for its own users.

Acceptable use and customer content

An acceptable use policy protects the provider from customers who use the service for spam, fraud, infringement, harassment, attacks on other systems or unlawful content. It should list the prohibited uses, the provider’s right to investigate and suspend, and the customer’s responsibility for its own users.

Where customers can publish or share content through the service, the provider may be an intermediary under the Information Technology Act, with due diligence obligations and a conditional safe harbour. Our website terms guide explains intermediary obligations and user content.

Intellectual property

The provider owns the software, the platform, its documentation, and improvements to them. The customer owns its data and its outputs. Between those two, the agreement should deal with:

Providers building their own product should make sure the code actually belongs to the company; our freelance agreement guide explains why an assignment in writing is needed from outside developers. The product name should be protected by a trademark registration.

Warranties and disclaimers

A reasonable provider warranty says that the service will perform materially as described in its documentation, that the provider will not materially reduce security or functionality during the term, that implementation services will be performed with reasonable skill, and that the provider will comply with laws applicable to it as a provider. The remedy is usually to fix the problem, and if it cannot, to allow the customer to terminate and recover prepaid fees for the unused period.

Beyond those warranties, providers disclaim other promises — that the service will be error-free or uninterrupted, or fit for every purpose. Disclaimers are generally accepted between businesses, but a disclaimer that contradicts the provider’s own marketing is weak, and against consumers, sweeping disclaimers may be unfair terms.

Liability caps and indemnities

SaaS providers serve many customers at low prices, and cannot carry unlimited liability to each of them. Standard terms therefore cap liability, commonly at the fees paid or payable in the twelve months before the claim, and exclude indirect and consequential loss, such as loss of profits or data. Our website terms guide discusses liability limits in online terms.

Customers negotiate in three directions:

Providers, in turn, cap their exposure to what their insurance and pricing can support, and exclude liability for the customer’s own misuse, third-party services the customer connects, and content the customer uploads. A cyber liability insurance policy is increasingly expected of providers selling to large customers.

Suspension

Suspension — switching off access without ending the agreement — is a powerful remedy, and should be used proportionately. Legitimate grounds include non-payment after notice, a security threat, a breach of the acceptable use policy, or a legal requirement. A fair suspension clause:

Customers should be particularly careful about suspension where the SaaS product runs their billing, pharmacy, patient or payroll operations, because even a short suspension can stop the business.

Termination and getting your data out

Every SaaS relationship ends eventually. The agreement should make the end orderly.

Our service level agreement guide discusses exit planning for outsourced services generally. For SaaS, the single most useful test a customer can run before signing is to ask for a sample export of test data and check that it can actually be used.

Free trials, freemium plans and pilots

Many SaaS relationships begin without payment: a fourteen-day trial, a free tier with limited features, or a paid pilot for a large customer. Each needs its own terms, because the default assumption — that the full agreement applies from the first login — rarely fits.

APIs and integrations

Business SaaS rarely stands alone. It connects to the customer’s accounting software, payment gateway, messaging provider, identity system or other SaaS products, through the provider’s API or through ready-made integrations. The agreement should cover:

Resellers, partners and marketplaces

SaaS is often sold through others: implementation partners who resell subscriptions, IT distributors, cloud marketplaces, or larger platforms that bundle the product. Each channel changes who the customer’s contract is with.

Commissions and revenue shares with resellers raise their own drafting points, which our revenue sharing guide covers for digital products.

If the provider shuts down or is sold

A customer that runs its business on a small provider’s product faces a real risk: the provider may run out of money, be acquired by a competitor, or discontinue the product. The agreement cannot remove that risk, but it can reduce the damage.

Security questionnaires and buyer due diligence

Enterprise buyers now send security and privacy questionnaires before signing: where data is hosted, who can access it, how staff are vetted, how incidents are handled, which certifications the provider holds, which sub-processors it uses. For a young provider, the questionnaire is often the first time these questions are asked.

The answers matter legally as well as commercially. Statements in a questionnaire can be treated as representations that induced the contract, and a customer who relied on a false answer may have remedies for misrepresentation. Providers should therefore answer accurately, keep a record of what was said, and make sure the security schedule in the agreement matches the answers. Customers, for their part, should attach the key answers to the agreement, or have them warranted, rather than relying on a spreadsheet exchanged months before signing.

Admins, users, joiners and leavers

Inside a business customer, a SaaS account is used by many people, and most security failures begin with account management rather than with the provider’s systems. The agreement and the product’s administration settings should work together:

For small customers, the most common dispute is simpler: the only person who knew the administrator password has left, and the owner of the business cannot get in. A documented account recovery process, requiring proof that the requester represents the customer, saves both sides a difficult conversation.

GST registration and invoicing for Indian providers

An Indian SaaS provider must register for GST once its turnover crosses the threshold for suppliers of services, and may register voluntarily earlier so that business customers can claim input tax credit on its invoices. Our GST registration service handles the application. Once registered, it charges GST on subscription and implementation fees, issues tax invoices showing the customer’s GSTIN, and, once its turnover crosses the limit for electronic invoicing, generates invoices through the e-invoicing system. Business customers will reject invoices that do not meet these requirements, so billing systems should be set up correctly before the first enterprise sale.

The agreement should state that fees are exclusive of GST, that GST will be charged at the applicable rate, and that the customer will provide its GSTIN and billing address. Where the customer deducts tax at source, the agreement should require it to issue certificates promptly so that the provider can claim credit.

Buying from a foreign provider

Indian businesses buy a great deal of SaaS from providers outside India, usually on the provider’s standard terms. There is limited room to negotiate with the largest providers, but a customer should understand what it is agreeing to:

Selling SaaS abroad

Indian SaaS companies increasingly sell to customers in other countries. Points to consider:

Selling to consumers

A SaaS product sold to individuals for personal use — a fitness app, a personal finance tool, a learning platform — is subject to consumer protection law as well as contract. The Consumer Protection Act, 2019 allows consumer commissions to declare unfair contract terms void, and treats misleading claims and unfair practices as actionable. The dark pattern guidelines apply to subscriptions, as explained above. Consumer terms should be short, plain and fair, with an easy route to cancel and a clear refund policy. Our website terms and conditions service and the website legal pack cover consumer-facing terms and privacy policies.

Banks, insurers, hospitals and government

Some customers are bound by rules that flow into their SaaS contracts.

Stamp duty and signing

A negotiated SaaS agreement signed on paper or electronically is an agreement under the stamp law of the state where it is executed. It is worth stamping, since a court or tribunal will not act on an unstamped agreement until the shortfall and a penalty are made good; the duty for an ordinary agreement is small in most states. Electronic signatures are valid for such contracts. Online terms accepted by clicking are rarely stamped, and providers rely on records of acceptance instead. Our e-stamp guide explains how duty is paid.

Enterprise agreements should be signed by authorised signatories, with a board resolution where the customer or provider is a company that requires one.

Disputes

Most SaaS disputes are about outages and credits, overage charges, suspension, data export at the end, and security incidents. The agreement should set a path: notice of the dispute, escalation to named senior contacts, and then arbitration or the courts at an agreed place. Technical questions, such as whether an outage was within the provider’s control, can be referred to an independent expert. Where an amount is simply unpaid, a legal notice often resolves it.

Arbitration and court proceedings are for your advocate, whose fee is engaged and paid by you directly; we do not quote, collect or share it. You can find an advocate through our directory.

An example: a startup’s first enterprise customer

The Noida startup in the introduction, selling billing and inventory software, wins a pharmacy chain with forty outlets. Its website terms, copied from a foreign company, promise nothing about availability, give the startup rights over “all data submitted”, and say nothing about data export.

The startup adopts a master subscription agreement, with an order form for the chain covering forty locations and a hundred and twenty users, annual billing, and a fixed price for two years with increases capped at renewal. A service level schedule commits to monthly availability, with credits and a right to terminate after repeated failures, and priority support during pharmacy hours. A data processing addendum treats the chain as data fiduciary for patient and customer data, lists the startup’s cloud host and messaging provider as sub-processors, and commits to breach notification. Customer data belongs to the chain; the startup may use only anonymised aggregate data for product analytics; no customer data trains any model. Liability is capped at twelve months’ fees, with a higher cap for data protection breaches. On termination, the chain has sixty days to export in CSV and database format, after which data is deleted with written confirmation.

The startup then uses the same master agreement for its small customers, accepted online, with a simpler order flow. Its sales team no longer negotiates each contract from scratch.

An example: a clinic buying a practice-management tool

Dr. Mehta runs a dental clinic in Dwarka and is choosing between two practice-management products, one Indian and one foreign. Before signing, she asks each provider five questions drawn from this page: where patient data is hosted; whether data is used to train AI; how appointment reminders are sent and by whom; what export format is available; and what happens to data if she stops paying.

The Indian provider hosts in India, prohibits training on customer data, uses a named messaging provider as sub-processor, exports in a documented format, and preserves data for ninety days after suspension. The foreign provider’s terms allow data to be moved to any region, reserve rights to use “de-identified” data for any purpose, and delete data thirty days after non-payment. Price is similar. She chooses the first, pays GST on an Indian invoice rather than under reverse charge, and keeps a copy of the version of the terms she accepted.

Where SaaS agreements go wrong

Our fee and what you get

A SaaS subscription agreement from us costs ₹4,999 and is ready in 2 – 5 days. We start from your product — what it does, what data it holds, how it is priced, who your customers are — and draft the document set around it.

Swipe to see the full table
IncludedWhy it helps
Master subscription agreement and order form templateOne set of terms for every customer, with the deal in the order form
Service level and support scheduleAvailability and support promises that can be measured
Data processing addendum and sub-processor listWhat enterprise customers ask for first
Security schedule and incident processAnswers to security questionnaires, and CERT-In readiness
Acceptable use policy and AI termsProtection from misuse, clarity on training
Renewal, suspension, termination and data exit clausesFair terms at the start and the end

Stamp duty, where needed, is extra at actual cost, and we tell you the total before we start. Tax and foreign exchange treatment is for your chartered accountant, and security certifications for your auditors. If a dispute ever reaches an arbitrator or a court, it is for your advocate, whose fee is engaged and paid by you directly; we do not quote, collect or share it.

FAQ

SaaS subscription agreement — questions people ask

What is a SaaS subscription agreement?
A contract between a software provider and a customer under which the customer gets access to software hosted by the provider, usually over the internet, for a subscription fee, instead of buying and installing a copy. It covers the plan and users, fees and renewal, service levels and support, the customer’s data, security, acceptable use, intellectual property, liability, suspension, termination and the return of data.
Is a SaaS agreement a licence or a service contract?
Mostly a service contract. In a SaaS model the customer does not receive a copy of the software; it receives a right to access and use a service running on the provider’s systems. Many agreements still include a limited licence to use the provider’s software, documentation and any downloadable components, so both ideas appear, but the practical obligations are those of a service.
Are click-through SaaS terms binding in India?
Generally, yes. The Information Technology Act recognises contracts formed electronically, and a customer who clicks to accept terms that were properly presented is usually bound by them. Enforceability can still be challenged where terms were hidden, one-sided or unfair, particularly against consumers. Our website terms guide explains clickwrap acceptance.
Who owns the data a customer puts into a SaaS product?
The customer, if the agreement says so, and it should. The provider receives a licence to host and process the data only to provide the service. The agreement should also say whether the provider may use aggregated or anonymised data, whether it may use customer data to train artificial intelligence models, and how the customer can export its data.
Is the SaaS provider a data processor under the DPDP Act?
Usually. Where a business customer decides why and how personal data is processed and uses the SaaS product to do it, the customer is the data fiduciary and the provider processes data on its behalf, which the law requires to be under a valid contract. Where the provider also uses the data for its own purposes, it may be a data fiduciary for those purposes. A data processing agreement sets this out.
Can a SaaS provider use customer data to train its AI?
Only if the agreement permits it and, for personal data, the law allows it. Many business customers now insist on a clause prohibiting the use of their data to train models, or allowing it only in anonymised form with consent. Providers who want to use data for model improvement should say so clearly and let customers opt out.
What uptime should a SaaS agreement guarantee?
There is no legal standard. Business SaaS commonly commits to monthly availability in the range of ninety-nine per cent or higher, measured excluding scheduled maintenance, with service credits if it is not met. The figure matters less than how downtime is measured and what the customer gets; our service level agreement guide explains both.
Can a SaaS subscription renew automatically?
Yes, if the agreement says so and the customer is told clearly. For businesses, auto-renewal with a notice period to cancel is standard. For consumers, the Central Consumer Protection Authority’s guidelines on dark patterns treat subscription traps — making cancellation hard, hiding renewal terms, or forcing payment details for a free trial without clarity — as unfair practices. Recurring card and UPI payments also follow the RBI’s e-mandate rules.
Can the provider increase the price during the subscription?
Only as the agreement allows. Well-drafted agreements fix the price for the current term and allow increases only at renewal, with advance notice and sometimes a cap. A clause allowing the provider to change prices at any time on notice is common in consumer terms but is usually negotiated out of business contracts.
What happens to our data if we stop paying or the agreement ends?
It depends on the agreement. A fair agreement lets the provider suspend access for non-payment after notice, but not delete data, and gives the customer a period after termination, often thirty to ninety days, to export its data in a usable format, after which the provider deletes it and confirms deletion.
Do Indian SaaS providers have to report cyber incidents?
Yes. Under CERT-In’s 2022 directions, a SaaS provider, as a service provider and body corporate, must report specified cyber incidents to CERT-In within six hours of noticing them, and must keep its system logs in India for 180 days. Personal data breaches must also be reported under the data protection law.
Is GST payable on a subscription from a foreign SaaS provider?
Usually. A business in India that buys SaaS from a provider outside India generally pays GST on it under the reverse charge as an import of services. A foreign provider selling to Indian consumers who are not registered may itself have to register and pay GST in India. Confirm the treatment with your chartered accountant.
Is TDS deducted on payments to a foreign SaaS provider?
It depends on the nature of the payment and any tax treaty. The Supreme Court held in 2021 that payments for the use of software under end-user licences, where no copyright is transferred, were not royalty under the relevant treaties. Whether withholding applies to a particular subscription should be confirmed with your chartered accountant, especially after the new Income-tax Act from April 2026.
Can a SaaS agreement limit the provider’s liability?
Yes. Commercial parties commonly cap liability at the fees paid in the previous twelve months and exclude indirect losses. Customers often negotiate a higher cap for data breaches, confidentiality breaches and intellectual property infringement claims. Caps that are grossly unfair may be challenged, especially against consumers.
Our customer is a bank. Is a normal SaaS agreement enough?
Usually not. Banks, NBFCs, insurers and other regulated entities must follow their regulators’ rules on outsourcing and IT services, which require audit and inspection rights for the regulator, business continuity, data location and exit arrangements. SaaS providers selling to them should expect a longer agreement or a regulatory addendum.
Do SaaS agreements need stamp duty?
A signed SaaS agreement is an agreement under the state stamp law, and stamping is advisable where it is signed on paper or by electronic signature, because an unstamped agreement cannot be relied on as evidence until duty and penalty are paid. Online terms accepted by clicking are rarely stamped in practice; enterprise agreements usually are.
What does your SaaS subscription agreement service cost?
A SaaS subscription agreement from us costs ₹4,999 and is ready in 2 – 5 days. It includes a master subscription agreement, an order form template, service level and support schedules, a data processing addendum, acceptable use terms and a security schedule, drafted for your product and your customers. Stamp duty, where needed, is extra at actual cost, and we tell you the total before we start. Any dispute that goes to arbitration or court is for your advocate, whose fee is engaged and paid by you directly.
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