Terms of Service

2.1 General Information

The information provided on this Website is for general informational purposes only and does not constitute legal, tax, accounting, financial, investment, or professional advice. Content on the Website should not be relied upon as a substitute for professional consultation tailored to your specific circumstances.

2.2 Scope of Services

Rahul B. Kavale & Co. provides professional services in the following areas:

• Income Tax Practice: Tax planning, assessments, statutory audits, return filing, registrations (PAN, TAN, 12A, 80G), international and NRI taxation.
• GST Advisory: Registration, return filing, audits, scrutiny representation, refund applications, and reconciliations.
• Corporate Law & Secretariat: Company/LLP incorporation, annual compliance, ROC filings, corporate drafting, trademark and copyright services.

2.3 Professional Standards

All services are rendered in accordance with:

• The Chartered Accountants Act, 1949 and regulations framed by the Institute of Chartered Accountants of India (ICAI)
• Applicable provisions of the Income Tax Act, 1961, GST Act, 2017, Companies Act, 2013, and other relevant statutes
• Professional ethics, standards, and guidelines issued by ICAI from time to time

3.1 Client Relationship

A professional client relationship is established only upon:

• Mutual agreement on the scope of work
• Execution of a formal Engagement Letter
• Compliance with applicable KYC, AML, and professional regulatory requirements
• Receipt of agreed professional fees or advance, where applicable

3.2 No Implied Relationship

Submitting a contact form, inquiry, email, WhatsApp message, or visiting our office does not create a client-professional relationship or any obligation on the part of the Firm.

3.3 Engagement Letter

Each engagement will be governed by a separate Engagement Letter that outlines:

• Scope and objectives of the engagement
• Responsibilities of the Firm and the Client
• Professional fees and payment terms
• Limitations and deliverables

In case of conflict between these Terms and an Engagement Letter, the Engagement Letter shall prevail.

5.1 Disclosure of Information

• Provide complete, accurate, and timely financial records, documents, and information necessary for the engagement
• Disclose all material facts, transactions, and circumstances relevant to the services being provided
• Promptly inform the Firm of any changes in business operations, ownership, or tax status

5.2 Accuracy and Completeness

• The Client is solely responsible for the accuracy, completeness, and authenticity of all information, documents, and data provided to the Firm
• The Firm relies on client-provided information and is not responsible for errors, omissions, or misrepresentations

5.3 Compliance

• Comply with all applicable laws, regulations, and statutory requirements
• Obtain necessary approvals, authorizations, and board resolutions where required
• Maintain proper books of accounts and records as per applicable laws

5.4 Cooperation

• Cooperate fully with the Firm during the course of the engagement
• Respond to queries and requests for information in a timely manner
• Provide access to relevant personnel, records, and systems as needed

6.1 Fee Structure

Professional fees are determined based on:

• Complexity and scope of the engagement
• Time and expertise required
• Regulatory requirements and deadlines
• Value delivered to the Client

6.2 Payment Terms

• Fees and payment schedules will be outlined in the Engagement Letter
• Invoices are payable within the time specified (typically 7–15 days from invoice date)
• Late payments may attract interest at 18% per annum or as per applicable law
• The Firm reserves the right to suspend or terminate services for non-payment

6.3 Out-of-Pocket Expenses

Unless otherwise agreed, government fees, stamp duty, travel expenses, and other out-of-pocket expenses are billed separately and reimbursed by the Client.

6.4 Refund Policy

Professional fees are generally non-refundable once services have commenced. Any refund, if applicable, will be determined based on work completed and mutually agreed upon.

7.1 Firm's Obligations

The Firm shall maintain strict confidentiality regarding:

• All client information, financial data, business strategies, and trade secrets
• Documents, records, and communications received during the engagement
• Information marked as confidential or that should reasonably be understood as confidential

7.2 Exceptions

Confidentiality obligations do not apply to information that:

• Is or becomes publicly available through no fault of the Firm
• Was already known to the Firm prior to the engagement
• Is required to be disclosed by law, regulation, or court order (with prior notice to the Client where possible)
• Is disclosed with the Client's prior written consent

7.3 Client Confidentiality

The Client agrees to keep confidential all advice, reports, and communications provided by the Firm, except as required by law or for legitimate business purposes.

8.1 General Disclaimer

• The Firm makes no warranties or representations, express or implied, regarding the completeness, accuracy, reliability, or suitability of Website content
• Services are provided on an "as is" and "as available" basis
• The Firm does not guarantee specific outcomes, tax savings, or regulatory approvals

8.2 Limitation of Damages

Rahul B. Kavale & Co. shall not be liable for any direct, indirect, incidental, special, consequential, or punitive damages arising from:

• Use of the Website or reliance on its content
• Professional services rendered, except in cases of gross negligence or willful misconduct
• Loss of profits, business interruption, or loss of data
• Errors or omissions in tax filings or compliance due to incomplete or inaccurate client information

8.3 Liability Cap

In no event shall the Firm's total aggregate liability exceed the professional fees actually paid by the Client for the specific engagement giving rise to the claim.

9.1 Ownership

• All content on the Website (text, graphics, logos, images, software) is the property of Rahul B. Kavale & Co. and is protected by Indian and international copyright laws
• Reports, advice, and deliverables prepared for the Client remain the intellectual property of the Client upon full payment of fees

9.2 Restrictions

Users may not:

• Reproduce, distribute, modify, or create derivative works without prior written permission
• Use Website content for commercial purposes
• Remove or alter copyright, trademark, or other proprietary notices

10.1 External Links

The Website may contain links to third-party websites (e.g., Income Tax Department, MCA, GST Portal). The Firm:

• Does not endorse or control third-party content
• Is not responsible for the accuracy, reliability, or availability of external websites
• Disclaims all liability for any loss or damage arising from use of third-party sites

10.2 Government Portals

Services involving filing on government portals (ITR, GST, MCA) are subject to availability of government systems, processing times, and changes in laws. The Firm is not responsible for delays or rejections caused by government systems.

12.1 Termination by Client

The Client may terminate the engagement at any time by providing written notice, subject to payment of all outstanding fees and settlement of any out-of-pocket expenses incurred.

12.2 Termination by Firm

The Firm may terminate or suspend services for non-payment, failure to provide required information, breach of these Terms, or if continued engagement would violate professional ethics.

12.3 Post-Termination

Upon termination, the Client remains liable for all fees incurred. The Firm will hand over client documents upon settlement of dues. Confidentiality obligations survive termination.

13.1 Governing Law

These Terms shall be governed by and construed in accordance with the laws of India, without regard to conflict of law principles.

13.2 Jurisdiction

Any disputes shall be subject to the exclusive jurisdiction of the courts in Pune, Maharashtra, India.

13.3 Dispute Resolution

• Parties shall first attempt to resolve disputes amicably through good-faith negotiation
• If unresolved within 30 days, disputes may be referred to mediation or arbitration in Pune
• Nothing in these Terms shall prevent the Firm from seeking injunctive relief or recovering unpaid fees in any competent court

14.1 ICAI Standards

The Firm adheres to the Code of Ethics and Professional Standards issued by ICAI, including independence and objectivity, professional competence and due care, confidentiality, and professional behavior.

14.2 Anti-Money Laundering (AML)

The Firm complies with applicable AML and KYC requirements. Clients may be required to provide identification documents and undergo verification procedures.

14.3 Conflict of Interest

The Firm shall disclose any actual or potential conflicts of interest and take appropriate steps to manage or decline engagements where conflicts cannot be adequately managed.