Client Portal Declaration, Engagement Terms, Conditions of Service, AI usage Authorisation and Data Protection Consent & policy under the Digital Personal Data Protection Act, 2023.
By uploading, transmitting, or submitting any documents, financial statements, records, explanations, personal data, or other information through this Client Portal, the Client hereby confirms and declares that all such information furnished is true, correct, complete, and represents full and fair disclosure of all material facts necessary for preparation, advisory, and filing of applicable statutory returns and compliances. The Client expressly acknowledges that the responsibility for the accuracy, completeness, authenticity, and timeliness of all documents and information rests solely and entirely with the Client, and that the our Firm shall rely exclusively upon the data and records provided without undertaking independent verification, audit, or investigation unless specifically engaged in writing for such extended services. The Client further acknowledges that statutory compliance ultimately remains the responsibility of the assessee, taxpayer, or entity concerned, and that filing shall be undertaken only upon receipt of complete and final information within reasonable time, and our Firm shall not be responsible for penalties, interest, notices, demands, litigation, or adverse consequences arising from delayed submission, incomplete data, inconsistent information, non-disclosure of material facts, technical deficiencies in source documents, or subsequent revisions requested by the Client.
The Client agrees and undertakes to indemnify and hold harmless the Firm, its proprietor/partners, employees, consultants, and authorised representatives against any and all losses, claims, liabilities, penalties, interest, damages, costs, and expenses (including reasonable legal and professional fees) that may arise directly or indirectly as a consequence of inaccurate, incomplete, misleading, or delayed information furnished by the Client, non-disclosure of material facts, suppression of information, misrepresentation, or any act, omission, or default attributable to the Client or its authorised representatives. Such indemnification shall extend to regulatory proceedings, notices, investigations, litigation, or third-party claims arising from reliance placed upon information supplied by the Client.
The Client expressly acknowledges that professional services rendered by the Firm, including advisory opinions, representations, compliance submissions, certifications, or statutory filings, are subject to interpretation of applicable laws, evolving judicial precedents, administrative circulars, and discretionary powers of regulatory or governmental authorities. The Firm does not guarantee any specific outcome, approval, registration, assessment result, refund, exemption, or relief, and shall not be held responsible for actions, decisions, interpretations, or orders passed by any statutory authority. The Client understands that differing interpretations of law may exist and that professional views rendered in good faith shall not constitute assurance of result.
The Firm reserves the absolute and unconditional right to suspend, withhold, or withdraw from rendering services without liability in circumstances including but not limited to non-payment or delayed payment of professional fees, persistent delay in furnishing information, suspected misrepresentation, engagement in activities that may contravene applicable law or professional standards, discovery of conflict of interest, or non-cooperation by the Client. Such suspension or withdrawal shall not relieve the Client of its obligation to pay fees and reimburse expenses incurred up to the date of suspension or termination.
Professional fees shall become due and payable as per agreed terms or upon issuance of invoice, irrespective of whether statutory filings are completed, where delay is attributable to the Client. The Firm reserves the right to charge interest on overdue amounts at commercially reasonable rates and to recover collection costs, including legal expenses. All statutory filing fees, penalties, late fees, interest, government charges, and incidental expenses shall be borne solely by the Client. In the event of dispute regarding fees, undisputed portions shall remain payable without set-off.
All reports, certificates, communications, working papers, opinions, or deliverables issued by the Firm are intended solely for the specific Client and for the particular purpose for which they are prepared. No third party shall be entitled to rely upon such documents without prior written consent of the Firm. The Firm disclaims any duty of care or responsibility toward any person other than the Client, and any unauthorised circulation, reproduction, or use shall be entirely at the Client’s risk.
The Firm shall not be liable for any delay, interruption, or failure in performance caused by circumstances beyond its reasonable professional control, including but not limited to acts of God, natural disasters, fire, flood, governmental restrictions, regulatory portal failures, server downtime, internet disruptions, cyber incidents, strikes, pandemics, or other force majeure events. In such cases, performance timelines shall stand extended without penalty or liability.
The Client acknowledges that the Firm is required to comply with applicable laws including anti-money laundering regulations, KYC norms, regulatory reporting requirements, and professional ethical standards. The Firm reserves the right to request additional documentation, decline or discontinue engagements, or make disclosures to appropriate authorities where legally mandated, and such actions shall not be construed as breach of confidentiality.
The Firm may retain copies of working papers, records, correspondence, and electronic data for the period mandated under professional and statutory regulations. Upon expiry of such retention period, the Firm may securely destroy or archive records without further notice to the Client. Retrieval of archived records may be subject to administrative charges.
To the maximum extent permitted under applicable law, the Firm’s aggregate liability arising out of or relating to services rendered shall be limited to the professional fees received for the specific assignment giving rise to the claim. Under no circumstances shall the Firm be liable for indirect, consequential, incidental, special, exemplary, or punitive damages, including loss of profit, loss of opportunity, reputational harm, or business interruption. Any claim alleging negligence shall require clear and demonstrable proof of wilful misconduct or gross negligence.
These Terms shall be governed by and construed in accordance with the laws of India, and any disputes arising in connection with services rendered through this Portal shall be subject to the exclusive jurisdiction of the competent courts at Surat, Gujarat. If any provision of these Terms is held to be invalid or unenforceable, the remaining provisions shall continue in full force and effect and shall be interpreted to give maximum legal protection to the Firm.
Notwithstanding anything contained herein, to the fullest extent permitted under applicable law, the aggregate liability of our firm, whether arising in contract, tort, negligence, statutory liability, or otherwise, in respect of any claim arising out of or in connection with the services rendered shall not exceed the total professional fees actually received by the Firm for the specific assignment giving rise to such claim. Under no circumstances shall the Firm be liable for any indirect, consequential, incidental, special, exemplary, or punitive damages, including but not limited to loss of profits, loss of business opportunity, reputational damage, or business interruption.
All reports, certificates, opinions, advisory notes, communications, and deliverables issued by our firm are prepared solely for the use and benefit of the specific Client and for the particular purpose for which they are issued. No third party shall be entitled to rely upon such documents without the Firm’s prior written consent. The Firm disclaims any duty of care or responsibility toward any person other than the Client in relation to the services rendered.
The Firm may retain working papers, correspondence, electronic records, and supporting documents for such period as required under applicable professional standards and statutory regulations. Upon expiry of such retention period, the Firm may securely destroy, archive, or delete records without further notice to the Client. Retrieval of archived records, where available, may be subject to administrative charges.
Our firm reserves the right to suspend, withhold, or withdraw services without liability in the event of non-payment of fees, delayed cooperation, suspected misrepresentation, ethical conflicts, or circumstances that may compromise compliance with professional or regulatory standards. Such suspension or withdrawal shall not relieve the Client of payment obligations for services already rendered.
Where a separate engagement letter, scope document, or written agreement is executed between the Client and the Firm for a particular assignment, the terms of such engagement shall prevail over these general Terms and Conditions to the extent of any inconsistency.
The Firm undertakes to perform professional services with reasonable skill, care, and diligence in accordance with applicable professional standards and ethical requirements. However, the Client acknowledges that services are rendered based on information, records, explanations, and representations furnished by the Client, and any error, omission, or inaccuracy arising from incomplete, incorrect, misleading, or delayed information supplied by the Client shall remain solely the responsibility of the Client. The Firm shall not be liable for consequences resulting from reliance upon data or documents provided by the Client without independent verification, unless specifically engaged in writing to conduct such verification or audit procedures.
Further, to the fullest extent permitted under applicable law, the Firm shall not be liable for any unintentional or bona fide clerical, typographical, computational, or administrative error that does not arise from gross negligence or wilful misconduct. In the event that any inadvertent error attributable to the Firm is identified, the Firm’s responsibility shall be limited to rectification of such error without additional professional fees, and the Firm’s aggregate liability, if any, shall remain subject to the overall limitation of liability clause contained herein. Under no circumstances shall the Firm be liable for indirect, consequential, incidental, or punitive damages arising from any professional engagement.
The Client expressly authorises the Firm to utilise modern technological systems and digital infrastructure including artificial intelligence (AI) tools, machine learning applications, automated reconciliation systems, data analytics platforms, optical character recognition (OCR) technologies, document extraction software, cloud-based compliance platforms, encrypted document management systems, workflow automation tools, professional research databases, and other digital or third-party platforms reasonably necessary for efficient and quick delivery of professional services. The Client acknowledges that AI-assisted systems may process, analyse, classify, reconcile, and organise uploaded data under professional supervision for the purpose of enhancing efficiency, consistency, risk identification, and analytical review, and that such usage forms an integral part of the Firm’s professional workflow. The Client understands and accepts that technology-assisted processing involves inherent system limitations and that reliance on such tools under human oversight shall not, by itself, constitute negligence or professional misconduct.
The Client further consents to the storage, transmission, and processing of documents and personal data through secure digital infrastructure including encrypted cloud servers, licensed third-party compliance platforms, secure email systems, and other electronic communication channels necessary for service execution. The Client acknowledges that electronic transmission and digital storage inherently involve cybersecurity and technological risks despite implementation of reasonable safeguards, and while the Firm shall implement commercially reasonable security measures consistent with professional standards, the Firm shall not be liable for data breaches, cyberattacks, unauthorised access, system intrusions, portal failures, third-party software vulnerabilities, government portal downtime, internet disruptions, or technological malfunctions occurring beyond its reasonable professional control.
In accordance with the Digital Personal Data Protection Act, 2023, the Client acknowledges that to the extent personal data is submitted, the Client acts as the Data Principal and confirms that such personal data has been collected lawfully with appropriate consent from relevant individuals, and that the Firm acts as a Data Fiduciary solely for lawful professional purposes connected with statutory compliance, advisory, documentation, and record-keeping obligations. The Firm shall process personal data only for specified and legitimate purposes related to the engagement and shall retain such data only for the duration necessary to comply with statutory, regulatory, or professional requirements. The Client authorises digital processing of personal data and acknowledges that the Firm shall not be responsible for inaccuracies in personal data supplied by the Client, unauthorised disclosures made by the Client, or breaches occurring on government portals or third-party systems beyond the Firm’s reasonable control.
The Firm undertakes to render services with reasonable professional care and diligence in accordance with applicable standards; however, statutory compliance and advisory services involve interpretation of evolving laws, notifications, circulars, judicial precedents, and administrative practices, and professional services are rendered based on information available at the relevant time and bona fide professional judgment exercised in good faith. The Firm shall not be liable for retrospective changes in law, interpretational shifts by authorities, administrative reclassifications, or outcomes resulting from reliance upon information furnished by the Client. To the maximum extent permitted under applicable law, the Firm’s aggregate liability for any claim arising from services rendered shall be limited to the professional fees received for the relevant assignment, and under no circumstances shall the Firm be liable for indirect, consequential, incidental, special, or punitive damages. Any allegation of negligence shall require proof of wilful misconduct or gross negligence and shall remain subject to the limitation of liability stated herein.
Email confirmations and portal acknowledgments shall constitute acknowledgment of receipt of documents only and shall not be construed as confirmation of filing, acceptance, or completion of any return unless separately communicated in writing by the Firm. By selecting the consent checkbox and uploading documents through this Portal, the Client confirms that these Terms have been read, understood, and voluntarily accepted in full, including authorisation for AI-assisted processing and digital handling of data under applicable law.