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The Site has been created based on the “Website Guidelines” and other professional guidelines issued by the Institute of Chartered Accountants of India from time-to-time. The Site has not been created with the intention of soliciting client or professional work. The information on this Site is intended to furnish users with general information on matters that they may find to be of interest.

While every effort has been made to offer current and accurate information, errors can occur. Furthermore, this Site may contain references to certain laws and regulations. Laws and regulations will change over time and should be interpreted only in light of particular circumstances.

The information provided is not intended to replace or serve as substitute for any audit, advisory, tax or other professional advice, consultation or service. You should consult with us in the respective audit, advisory, tax or other professional area to obtain such services.

You agree not to use any device, software or routine to interfere or attempt to interfere with the proper working of the Site or any transaction being conducted on the Site, or with any other person’s use of the Site.

The application of laws and regulations may vary depending on specific facts or circumstances. Due to the nature of electronic communication processes, we does not guarantee or warrant this Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided ‘as is’ without warranties of any kind, express or implied, including accuracy, timeliness and completeness. We disclaim all liability and responsibility for any errors or omissions in the content contained in this site.

As content on this Site (including any concepts, ideas, methods, procedures, processes, know-how, techniques, programs, publications, models, products templates, technologies, software, designs, art work, graphics and information on or described in the Site) may be copyrighted, proprietary and subject to intellectual property or other rights, any unauthorized use of any materials on this Site may violate copyright, trademark and other laws or applicable intellectual property or other rights.

Certain links on this Site may lead to websites, resources, or tools maintained by third parties over whom we have no control. Without limiting any of the foregoing, we make no express or implied representations or warranties whatsoever regarding such websites, resources, and tools, and links to any such websites, resources, and tools should not be construed as an endorsement of them or their content by us.

Your use of this Site is at your own risk and you assume full responsibility and risk of loss resulting from your usage, including, without limitation, with respect to loss of service or data. We will not be liable for any direct, indirect, special, incidental, consequential, or punitive damages or any other damages whatsoever, whether in an action of contract, statute, tort (including, without limitation, negligence), or otherwise, relating to or arising out of the use of this Site, even if we knew, or should have known, of the possibility of such damages.

If any portion of these Terms of Use is invalid or unenforceable in any jurisdiction, then (i) in that jurisdiction it shall be re-construed to the maximum effect permitted by law in order to effect its intent as nearly as possible, and the remainder of these Terms of Use shall remain in full force and effect, and (ii) in every other jurisdiction, all of these Terms of Use shall remain in full force and effect.

We may revise these Terms of Use at any time in our sole discretion by posting such revised Terms of Use at the Terms of Use link (i.e., this Site that you are currently viewing) or elsewhere in this Site. Such revisions shall be effective as to you upon posting, unless explicitly stated by us. It is your responsibility to be aware of any such revised Terms of Use by checking this Site. Your continued use of this Site following changes to these Terms of Use constitutes your agreement to the revised Terms of Use.