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1. Nature of Website Information
The information published on www.manojprabhu.com (“Website”) is made available by Manoj Prabhu & Associates (“the Firm”), a firm of Chartered Accountants based in Gurugram, India, for general information and professional reference.
The Website may contain information concerning taxation, accounting, auditing, corporate and regulatory matters, statutory compliance, business-related requirements and developments in applicable law or professional practice.
Such information is general in nature and is not prepared with reference to the complete facts, documents, objectives or circumstances of any particular individual, entity, transaction or matter.
Publication of information on the Website does not, by itself, constitute a professional opinion, certification, assurance, representation or recommendation concerning any specific matter.
2. No Substitute for Professional Advice
The information available on the Website should not be regarded as a substitute for professional advice appropriate to the circumstances of a particular matter.
The application of taxation, accounting, auditing, financial reporting, corporate and other regulatory requirements may depend upon the relevant facts, applicable period, legal provisions, judicial decisions, administrative directions and professional standards.
Visitors should obtain appropriate professional advice before taking, postponing or refraining from any action based on information published on the Website.
Any advice, opinion, report or professional conclusion issued by the Firm in relation to a specific matter is subject to the scope, documentation, responsibilities and other terms of the relevant accepted engagement.
3. No Professional Engagement
Accessing the Website, reviewing its information, submitting an online enquiry, requesting information or communicating electronically with the Firm does not, by itself, establish a professional engagement or a Chartered Accountant–client relationship.
An engagement is undertaken only upon appropriate acceptance by the Firm, determination of the relevant scope and responsibilities, and completion of applicable engagement formalities.
Submission of information, records or documents through a website facility does not automatically constitute acceptance of an assignment or authorisation for the Firm to represent a person or entity before any authority.
Visitors should not assume that filing deadlines, statutory obligations, notices, hearings or other time-sensitive matters are being monitored or handled merely because an enquiry or document has been submitted.
Where an engagement has been accepted, the applicable engagement terms, professional standards and legal requirements govern the relevant responsibilities.
4. Taxation and Regulatory Information
Information concerning income tax, GST, TDS, corporate law, statutory registrations, regulatory filings, assessments, appeals or related matters is provided for general reference.
Taxation and regulatory requirements may differ according to the status, activities, transactions, jurisdiction, applicable assessment or financial year, and other relevant circumstances of the individual or entity concerned.
Legislation, subordinate rules, notifications, circulars, administrative instructions and judicial interpretations may be amended or clarified from time to time.
Information published on the Website may therefore require verification against the legal and regulatory position applicable to a particular matter.
No statement on the Website should be treated as confirmation of the tax treatment, eligibility, compliance status or legal position of a specific individual or organisation without an appropriate professional assessment.
5. Compliance Dates and Announcements
The Website may publish statutory due dates, compliance calendars, regulatory notifications, filing-related information and announcements for general reference.
Such information may be subject to changes, extensions, special provisions, jurisdiction-specific requirements or conditions applicable to particular categories of taxpayers or entities.
A general compliance date displayed on the Website may not apply uniformly to every person or organisation.
The Firm does not represent that website announcements will identify every statutory requirement, notification, deadline extension or regulatory development.
Users should verify relevant compliance requirements and deadlines from applicable official notifications, statutory portals and other authoritative sources before relying on them.
Publication of a compliance calendar or regulatory announcement does not constitute an undertaking by the Firm to monitor, prepare or submit any filing on behalf of a visitor.
Where the Firm has accepted a specific compliance engagement, the relevant engagement terms and applicable professional obligations will govern that assignment.
6. Accounting, Audit and Assurance Information
General information concerning accounting, financial reporting, audit, assurance, internal controls and related professional matters is intended for informational purposes.
Such information does not constitute an audit report, assurance conclusion, certification, attestation, valuation or other formal professional opinion.
An audit, assurance or other reporting engagement requires consideration of its objectives, applicable standards, scope, evidence, procedures, responsibilities and relevant professional requirements.
References to financial reporting practices, accounting treatment, audit procedures or internal controls should not be treated as confirmation that a particular treatment, procedure or conclusion is appropriate in all circumstances.
Formal professional reports and opinions are issued only in the context of appropriate engagements and in accordance with applicable legal and professional requirements.
7. Professional Standards and ICAI Requirements
Professional engagements undertaken by the Firm are subject to applicable provisions of the Chartered Accountants Act, 1949, relevant rules and regulations, and professional standards and ethical requirements issued by the Institute of Chartered Accountants of India, as applicable to the particular assignment.
The nature of services that may be undertaken, including the scope of advice, representation, audit, assurance or other professional work, is determined by applicable law and professional requirements.
Matters concerning independence, conflicts of interest, professional competence, confidentiality and other professional responsibilities are considered in the context of the relevant engagement.
Nothing published on the Website should be interpreted as a representation that a particular service, activity, digital facility or professional arrangement is independently endorsed or approved by the Institute of Chartered Accountants of India.
Where professional requirements restrict or condition an activity, those requirements take precedence over any general description appearing on the Website.
8. Accuracy, Currency and Interpretation
The Firm seeks to present website information in a responsible manner with reference to relevant sources and circumstances.
However, the completeness, accuracy, continued applicability and currency of particular information cannot be guaranteed for every purpose or circumstance.
The legal or regulatory position applicable to a matter may change after publication, including through legislative amendments, notifications, circulars, judicial decisions, professional pronouncements or administrative developments.
References to laws, regulations, standards and procedures should be considered in the context of the relevant version and applicable period.
The absence of an update on the Website should not be interpreted as confirmation that no relevant change has occurred.
Visitors should consult appropriate official sources and seek professional advice where the current legal or factual position is material to a decision.
9. Third-Party and Official Resources
The Website may provide links or references to government websites, statutory portals, regulatory authorities, professional publications and other external information sources.
Such references are intended to assist access to relevant information and do not necessarily constitute endorsement of the independent content or operations of external websites.
The Firm does not control the availability, accuracy, security or continued operation of third-party websites merely because they are referenced or linked.
Official statutory publications, notifications, orders and other legally authoritative materials should be consulted where verification of a legal or regulatory requirement is necessary.
Users should independently review the terms and privacy practices applicable to external websites and digital services.
10. Digital Tools and Automated Information
Where the Website makes available calculators, compliance tools, financial analysis facilities, automated workflows, artificial intelligence-assisted features or other digital resources, their outputs may depend upon information supplied by users, programmed assumptions, data sources and technical limitations.
Automated calculations, classifications, summaries, explanations or other outputs may require independent verification and may not account for every relevant legal, financial, accounting or factual consideration.
Unless expressly stated in the context of an accepted professional engagement, such outputs do not constitute independently verified professional advice, formal opinions, certifications, audit reports or assurance conclusions.
Users remain responsible for assessing whether information entered into a digital tool is accurate, complete, relevant and authorised for submission.
No automated feature should be treated as a substitute for professional judgement or for verification of applicable statutory and regulatory requirements.
Additional terms, privacy notices and usage conditions may apply to particular digital facilities where made available.
This section applies only to digital tools or automated facilities actually provided by the Website and does not imply that any particular technology or service is currently available.
11. Reliance and Limitation of Responsibility
Information appearing on the Website is provided for general reference and is subject to the qualifications described in this Professional Disclaimer.
Visitors should not rely upon such information as a conclusive statement of the professional, financial, taxation, accounting or legal position applicable to their individual circumstances.
To the extent permitted by applicable law, the Firm does not accept responsibility for loss arising solely from unauthorised reliance on general website information, use of information outside its stated context, or reliance upon material that has subsequently been superseded.
Nothing in this Disclaimer excludes, restricts or reduces liability that cannot lawfully be excluded or limited.
Nothing in this Disclaimer overrides obligations arising under an accepted professional engagement, applicable professional standards, statutory duties or other mandatory legal requirements.
The responsibilities of the Firm in relation to an accepted engagement are determined with reference to the relevant engagement terms and applicable law.