Disclosure and Disclaimer: Global Access Services

Geojit IFSC Limited (“GIFSC”) is an Introducing Broker (“IB”) as defined under the IFSCA (Capital Market Intermediaries) Regulations, 2025 and the circular titled “Regulatory Framework for Global Access in the IFSC” dated August 12, 2024 (as amended). GIFSC acts strictly in the capacity of an Introducing Broker and its role is limited to referring Clients to Global Access Providers (“GAPs”) including ViewTrade International IFSC Private Limited (“ViewTrade IFSC”), India INX Global Access IFSC Limited (“India INX GA”), Interactive Brokers LLC, or other licensed international brokerage platforms.

1. Relationship Disclosure

The Client acknowledges that upon referral by GIFSC, the Client shall enter into a direct bilateral agreement with the respective GAP. All personal, financial, and Know-Your-Client (KYC) information shall be shared directly with the GAP. GIFSC shall not collect, store, or hold any funds, securities, or client assets on behalf of the Client at any stage.

2. No Investment Advice / No Fiduciary Duty

GIFSC, its employees, agents, principals, or representatives do NOT provide investment advice, recommendations, suitability assessments, or portfolio management services relating to any security, product, transaction, or order. Any order placed by the Client is unsolicited and based solely on the Client’s independent judgment and investment decisions. GIFSC shall not be liable for any losses, claims, or damages of any nature arising from such investment decisions.

3. Execution, Settlement & Clearing

The Client agrees that GIFSC does NOT execute trades, hold funds or securities, clear transactions, or settle trades. All transactions, executions, settlements, clearing, and account operations shall be directly handled by the respective GAP in accordance with their terms and conditions and applicable laws and regulations prescribed by IFSCA. GIFSC has no control over or supervision of the operations, products, or services of the GAP.

4. Limitation of Liability

GIFSC expressly disclaims all liability, financial or otherwise, for:

• The performance, solvency, or actions of any GAP.
• Any losses, damages, or claims arising out of the Client’s relationship with or activities conducted on any GAP platform.
• Platform downtime, service disruptions, technology failures, or cyber-attacks on GAP systems.
• The accuracy, completeness, or timeliness of information provided by GAPs.

5. KYC, AML & Regulatory Compliance

The Client confirms compliance with all applicable laws, circulars, and regulations issued by IFSCA, RBI (including Liberalised Remittance Scheme), and other relevant jurisdictions. KYC/AML checks, client due diligence, risk profiling, and ongoing monitoring are the exclusive responsibility of the respective GAP. GIFSC does not undertake, verify, or supervise the KYC process of any GAP.

6. Risk Disclosure – Mandatory Notice

Trade(s) and/or Investment(s) in foreign products or instruments are subject to various risks which include but are not limited to market risks, currency risk, settlement risk, default risk, technology risk, custody risk, liquidity risks, etc. The Client shall read and understand the risk factors pertaining to trade(s) and/or investment(s) and independently assess suitability based on financial goals, risk appetite, and investment horizon.

Key risks related to Global Access from the perspective of investor are explained below (inclusive but not exhaustive):

• Market Risk & Interest Rate Risk: Trade(s) and/or investment(s) are executed in markets outside IFSC. Such markets operate under different laws/regulations, financial conditions, trading hours, holiday calendars, disclosure norms, investor-protection and dispute resolution mechanisms.
• Currency Risk: Trade(s) and/or investment(s) are subject to exchange-rate movements. Adverse currency fluctuations may affect gains at the time of conversion to base currency.
• Custody Risk: Asset(s) and/or fund(s) may be held with foreign brokers, custodians, or intermediaries. Their insolvency or operational failure could lead to loss of assets/funds.
• Liquidity & Settlement Risk: Settlement cycles, market liquidity, or operational processes in foreign markets may differ. Investments may face delay in execution and settlement based on prevalent laws/practices.
• Technology, Time-Zone Risk and Cyber Attack Risk: Orders placed across time zones and through electronic trading systems are subject to latency, system outages, or price gaps. In event of cyber-attack, confidentiality, integrity, or availability of data including personal information may be compromised.
• Product & Suitability Risk: Foreign market instruments may be complex and highly risky. The Client shall ensure instruments are suitable for financial situation and risk appetite before transacting.
• Regulatory & Legal Risk: Activities are subject to laws of foreign jurisdiction(s). Investor protection, dispute resolution, and supervisory frameworks of foreign jurisdiction(s) may apply. Trades may face restrictions, sanctions, or prohibitions.
• Taxation Risk: Trades/investments may attract taxes, withholding, or reporting obligations in India and foreign jurisdiction(s). Tax treatment may change without notice. Client is responsible for own tax compliance.
• Remittance & Regulatory Compliance Risk: All fund transfers shall comply with applicable laws including RBI’s Liberalised Remittance Scheme (LRS). Breach may attract regulatory action.
• Social and Political Risk: Orders placed across international markets attract social and political risk, significantly affecting profitability or expected value of economic actions.

7. Insurance and Investor Protection

Neither GIFSC nor the GAPs (including India INX GA, ViewTrade IFSC) provide any insurance coverage of any nature. Indian and GIFT Exchange Investor Protection Funds are NOT available for global products. Clients may, however, be entitled to protection as per laws of respective foreign jurisdiction. Tax will be applicable as per jurisdiction of the Client.

8. Dispute Resolution & Governing Law

Disputes related to global investments, execution, settlement, fund transfers, product performance, or platform issues will NOT have access to SCORES/ODR mechanisms, Indian Exchange dispute resolution forums, or Arbitration facilities available for domestic Indian securities. All dispute redressal shall be governed by the respective GAP’s policies and laws of IFSC/GIFT City. By proceeding, the Client confirms having read, understood, and voluntarily accepted these terms. Disputes shall be subject to exclusive jurisdiction of courts at GIFT City, Gujarat, India in accordance with laws of India and IFSCA Regulations.

9. No Tripartite Arrangement / No Privity of Contract

The arrangement for availing global investment services is a bilateral agreement between the Client and the respective GAP. GIFSC is not a party to such agreement and does not enter into any tripartite contractual arrangement. GIFSC does not provide performance assurance, return guarantees, loss protection, or execution oversight for any products offered by GAPs.

10. Client Responsibility

The Client shall be solely responsible for:

• Understanding product risks and reviewing GAP agreements/disclosures.
• Ensuring personal eligibility and following applicable tax laws.
• Safeguarding login credentials and verifying accuracy of transactions/statements.
• Remaining updated with changes in laws, regulations, and tax requirements of concerned foreign jurisdiction(s).
• Complying with RBI’s Liberalised Remittance Scheme (LRS) limits and requirements.

11. Mandatory Login Confirmation

(As per Clause 39 of IFSCA Circular dated November 26, 2025.) The following confirmation must be displayed at every login and actively acknowledged by the Client: