Privacy Policy & Terms of Service

Deepak Trivedi & Co ("we," "our," or "us") is committed to protecting your privacy and personal data. This Privacy Policy explains how we collect, use, disclose, and safeguard your information in compliance with:

• The Information Technology Act, 2000 and Information Technology (Reasonable Security Practices and Procedures and Sensitive Personal Data or Information) Rules, 2011
• The Digital Personal Data Protection (DPDP) Act, 2023
• Institute of Chartered Accountants of India (ICAI) Code of Ethics

1. Information We Collect

1.1 Personal Information

We collect personal information that you voluntarily provide when you:

• Contact us for professional services
• Fill out forms on our website
• Subscribe to our newsletter
• Engage us as your chartered accountant

Types of personal information collected:

• Name, email address, phone number
• Business name and address
• PAN, Aadhaar (as required for professional services)
• Financial information (income details, bank statements, tax documents)
• GST registration details, company incorporation documents

1.2 Sensitive Personal Data

In the course of providing professional services, we may collect Sensitive Personal Data or Information (SPDI) as defined under IT Rules 2011, including:

• Financial information (bank account details, credit/debit card information)
• Passwords (for GST portal, Income Tax portal access if authorized)
• Biometric information (if required for digital signature certificates)

1.3 Automatically Collected Information

When you visit our website, we automatically collect:

• IP address, browser type, device information
• Pages visited, time spent on pages
• Referring website addresses
• Cookies (see Cookie Policy below)

2. How We Use Your Information

We use your personal data for the following purposes:

2.1 Professional Services

• Income tax return filing and tax planning
• GST registration, compliance, and return filing
• Company incorporation and ROC compliance
• Statutory audits and financial statement preparation
• Business advisory and CFO services

2.2 Communication

• Responding to your inquiries
• Sending service updates and compliance reminders
• Providing tax deadline alerts and regulatory updates
• Marketing communications (with your consent, which you can withdraw anytime)

2.3 Legal and Regulatory Compliance

• Complying with ICAI regulations and professional standards
• Maintaining records as required by Income Tax Act, Companies Act
• Responding to legal processes and government requests

3. Legal Basis for Processing (DPDP Act 2023)

Under the Digital Personal Data Protection Act, 2023, we process your personal data based on:

Legal Basis	Purpose
Consent	Newsletter subscriptions, marketing communications
Contract Performance	Providing chartered accountancy services as per engagement letter
Legal Obligation	Complying with Income Tax Act, GST Act, Companies Act, ICAI regulations
Legitimate Interest	Fraud prevention, maintaining professional records

4. Data Security Measures

We implement reasonable security practices and procedures as mandated by IT Rules 2011:

• Technical Measures: SSL/TLS encryption for website, encrypted storage of sensitive data, firewall protection, regular security audits
• Physical Measures: Restricted access to physical files, locked cabinets for documents, CCTV surveillance in office
• Administrative Measures: Employee confidentiality agreements, role-based access control, regular training on data protection
• Encryption: All sensitive personal data is encrypted using industry-standard AES-256 encryption

5. Data Sharing and Disclosure

5.1 When We Share Your Data

We may share your personal data with:

• Government Authorities: Income Tax Department, GST authorities, MCA (Ministry of Corporate Affairs) as required by law
• Professional Advisors: Legal counsels, auditors, consultants (under strict confidentiality agreements)
• Service Providers: Cloud storage providers, IT support (under data processing agreements compliant with DPDP Act)
• With Your Consent: Any third party you specifically authorize

5.2 Cross-Border Data Transfer

We do not transfer your data outside India unless:

• You provide explicit consent
• Transfer is to a country approved by the Central Government under DPDP Act
• Adequate safeguards are in place (Standard Contractual Clauses)

6. Your Rights Under DPDP Act 2023

As a Data Principal, you have the following rights:

6.1 Right to Access

You can request a summary of your personal data we hold and how it's being used.

6.2 Right to Correction

You can request correction of inaccurate or incomplete personal data.

6.3 Right to Erasure

You can request deletion of your personal data, subject to:

• Legal retention requirements (Income Tax records: 8 years, Company records: as per Companies Act)
• Ongoing legal proceedings
• Contractual obligations

6.4 Right to Withdraw Consent

You may withdraw consent for marketing communications at any time by clicking "unsubscribe" or contacting us.

6.5 Right to Nominate

You can nominate another individual to exercise your rights in case of death or incapacity.

6.6 Right to Grievance Redressal

You can file a complaint with our Data Protection Officer or the Data Protection Board of India.

7. Data Retention

We retain your personal data for the following periods:

Data Type	Retention Period	Legal Basis
Income Tax Records	8 years from end of relevant assessment year	Income Tax Act, 1961
GST Records	6 years from filing of annual return	GST Act, 2017
Audit Working Papers	8 years from date of audit report	Companies Act, 2013 & ICAI Standards
Company Documents	As per Companies Act (perpetual for some)	Companies Act, 2013
Marketing Data	Until consent is withdrawn + 1 year	DPDP Act, 2023

8. Cookies Policy

Our website uses cookies to enhance user experience. Cookies are small text files stored on your device.

Types of Cookies We Use:

• Essential Cookies: Required for website functionality (session management, security)
• Analytics Cookies: Google Analytics to understand website usage (anonymized data)
• Preference Cookies: Remember your language, location preferences

You can disable cookies through your browser settings. However, this may affect website functionality.

9. ICAI Professional Ethics Compliance

As Chartered Accountants registered with ICAI, we are bound by the ICAI Code of Ethics, which mandates:

9.1 Confidentiality

We shall not disclose any confidential information obtained during professional engagement without your explicit consent, except:

• When required by law (Income Tax, GST, court orders)
• When authorized by you
• For quality review by ICAI or peer review

9.2 Professional Competence

We maintain professional knowledge and skill to ensure your data is handled competently and in compliance with all applicable regulations.

9.3 Integrity and Objectivity

We shall not misuse client information for personal gain or disclose it to unauthorized parties.

10. Data Breach Notification

In the event of a data breach affecting your personal data:

• We will notify the Data Protection Board of India within 72 hours
• We will notify you promptly if the breach poses high risk to your rights
• We will take immediate remedial measures to prevent further unauthorized access

11. Children's Privacy

Our services are not directed to individuals under 18 years of age. We do not knowingly collect personal data from minors. If you are a parent/guardian and believe your child has provided us with personal data, please contact us immediately.

12. Third-Party Links

Our website may contain links to third-party websites (e.g., Income Tax portal, MCA portal, GST portal). We are not responsible for the privacy practices of these external sites. We encourage you to read their privacy policies.

13. Updates to Privacy Policy

We may update this Privacy Policy to reflect changes in:

• Legal and regulatory requirements
• Our business practices
• Technology and security measures

We will notify you of material changes via email or prominent notice on our website at least 30 days before the changes take effect.

These Terms of Service ("Terms") govern your use of the website www.cadt.in and your engagement of professional services from Deepak Trivedi & Co. By accessing our website or engaging our services, you agree to these Terms.

1. Professional Services Agreement

1.1 Scope of Services

Deepak Trivedi & Co provides the following professional services:

• Income tax return filing and tax planning
• GST registration, compliance, and advisory
• Company incorporation (Pvt Ltd, LLP, OPC)
• Statutory audit and tax audit
• Accounting, bookkeeping, and payroll services
• Business advisory and CFO services

1.2 Engagement Letter

All professional engagements shall be governed by a separate Engagement Letter which will specify:

• Scope of work and deliverables
• Professional fees and payment terms
• Timeline and milestones
• Responsibilities of both parties
• Limitation of liability

The Engagement Letter shall supersede these general Terms for specific services.

2. ICAI Code of Ethics Compliance

As Chartered Accountants registered with the Institute of Chartered Accountants of India (ICAI), we adhere to the ICAI Code of Ethics, 2009 and all subsequent amendments.

2.1 Fundamental Principles

• Integrity: We shall be straightforward and honest in all professional relationships
• Objectivity: We shall not allow bias, conflict of interest, or undue influence to override professional judgments
• Professional Competence and Due Care: We maintain professional knowledge and skill to provide competent services
• Confidentiality: We shall not disclose client information except when required by law or authorized by you
• Professional Behavior: We comply with all relevant laws and regulations and avoid any conduct that discredits the profession

2.2 Independence Requirements

For statutory audit engagements, we maintain independence as per ICAI guidelines and Companies Act, 2013. We shall inform you of any potential conflicts of interest before accepting engagement.

3. Client Responsibilities

3.1 Information Accuracy

You agree to:

• Provide accurate, complete, and timely information required for services
• Inform us immediately of any material changes in circumstances
• Maintain proper books of accounts as required by law
• Respond to our queries within reasonable timeframes

3.2 Document Submission

You shall submit all required documents (PAN, Aadhaar, bank statements, invoices, etc.) within agreed timelines. Delays in submission may affect service delivery and deadlines.

3.3 Payment of Fees

You agree to pay professional fees as per the Engagement Letter. Payment terms typically include:

• Advance payment: 50% before commencement of work
• Balance payment: Before final deliverable or as per milestones
• Late payment interest: 18% per annum on overdue amounts beyond 15 days

4. Professional Fees and Payment

4.1 Fee Structure

Our fees are based on:

• Complexity and scope of work
• Time and resources required
• Urgency of the assignment
• Expertise and specialization required

4.2 Additional Charges

The following are charged separately (unless specified otherwise):

• Government fees (GST registration, company incorporation, ROC filing fees)
• Third-party expenses (digital signature certificate, notary charges)
• Out-of-pocket expenses (travel, courier, stamp paper)
• GST applicable at prevailing rates (currently 18%)

4.3 Refund Policy

• Before work commencement: Full refund minus 10% processing fee
• After work commencement: No refund; fees for work completed will be charged
• Service not delivered due to our fault: Full refund

5. Limitation of Liability

5.1 Professional Indemnity

Our liability is limited to:

• Direct damages arising from proven professional negligence
• Maximum liability: 1 times the professional fees charged for that engagement (or ₹1 lakhs, whichever is lower)
• Claims must be made within 1 years from date of service completion

5.2 Exclusions

We shall not be liable for:

• Consequential, indirect, or incidental damages
• Loss of profits, business, or data
• Damages arising from client's failure to provide accurate information
• Changes in law or regulations after service completion
• Third-party actions based on our advice to you
• Force majeure events (natural disasters, government actions, pandemics)

5.3 Professional Indemnity Insurance

We maintain professional indemnity insurance as recommended by ICAI to cover claims arising from professional negligence.

6. Confidentiality and Non-Disclosure

6.1 Our Commitment

We shall maintain strict confidentiality of all client information in accordance with:

• ICAI Code of Ethics
• Chartered Accountants Act, 1949
• Digital Personal Data Protection Act, 2023

6.2 Exceptions to Confidentiality

We may disclose client information when:

• Required by law: Income Tax notices, GST summons, court orders
• Authorized by you: Written consent for specific disclosure
• Professional duty: ICAI quality review, peer review, expert witness in legal proceedings
• Public interest: Disclosure of illegal activities (money laundering, tax evasion) as mandated by law

6.3 Your Confidentiality

You agree to maintain confidentiality of our working papers, methodologies, and proprietary information shared during the engagement.

7. Intellectual Property

7.1 Ownership of Work Product

• Client Documents: All data and documents you provide remain your property
• Deliverables: Final deliverables (ITR, audit reports, financial statements) become your property upon full payment
• Working Papers: Our audit working papers, analysis, and internal documents remain our property as per ICAI standards

7.2 Website Content

All content on our website (articles, guides, calculators, templates) is protected by copyright. You may:

• View and download for personal use
• Share links to our articles

You may NOT:

• Reproduce, republish, or redistribute content without written permission
• Use content for commercial purposes without license
• Remove copyright notices or attributions

8. Website Terms of Use

8.1 Acceptable Use

When using our website, you agree NOT to:

• Violate any applicable laws or regulations
• Transmit viruses, malware, or harmful code
• Attempt unauthorized access to our systems
• Scrape, crawl, or harvest data using automated tools
• Impersonate any person or entity
• Post defamatory, offensive, or illegal content

8.2 Disclaimer of Warranties

Our website and general content are provided "AS IS" without warranties of any kind. We do not guarantee:

• Uninterrupted or error-free website access
• Accuracy of general information (blog posts, guides are for informational purposes only)
• Suitability for your specific situation (consult us for personalized advice)

8.3 General Information Disclaimer

9. Compliance with Indian Laws

Our services and these Terms comply with:

9.1 The Information Technology Act, 2000

• Section 43A: Reasonable security practices for sensitive personal data
• Section 72A: Punishment for disclosure of information in breach of lawful contract
• IT Rules, 2011: Privacy policy and data protection requirements

9.2 Digital Personal Data Protection (DPDP) Act, 2023

• Data Principal rights (access, correction, erasure)
• Data Fiduciary obligations (security, breach notification)
• Consent management and withdrawal mechanisms

9.3 Chartered Accountants Act, 1949

• Professional conduct standards
• Restrictions on advertising and solicitation
• Maintenance of professional competence

9.4 Other Applicable Laws

• Income Tax Act, 1961
• Goods and Services Tax Act, 2017
• Companies Act, 2013
• Limited Liability Partnership Act, 2008
• Prevention of Money Laundering Act, 2002

10. Termination of Services

10.1 By Client

You may terminate our engagement at any time by written notice. You shall:

• Pay for all work completed up to termination date
• Pay for any non-cancellable third-party expenses incurred
• Return all our working papers and proprietary materials

10.2 By Us

We may terminate engagement if:

• You fail to provide required information despite reminders
• You fail to pay fees as per agreed terms
• We identify conflict of interest that cannot be resolved
• Engagement violates professional ethics or law
• We are unable to maintain independence (for audit engagements)

We shall provide 30 days' written notice before termination (except in case of non-payment or unethical conduct).

11. Dispute Resolution

11.1 Amicable Resolution

In case of any dispute, both parties agree to first attempt resolution through good-faith negotiations within 30 days.

11.2 Mediation

If negotiations fail, disputes shall be referred to mediation under the ICAI Conciliation and Mediation Scheme.

11.3 Arbitration

If mediation fails, disputes shall be resolved through arbitration as per the Arbitration and Conciliation Act, 1996:

• Arbitration venue: Nagpur
• Number of arbitrators: 1
• Language: English
• Arbitrator appointment: Mutually agreed or appointed by ICAI

11.4 Jurisdiction

Subject to arbitration clause, courts at Nagpur shall have exclusive jurisdiction over any legal proceedings.

12. Force Majeure

We shall not be liable for delays or failures in performance due to events beyond reasonable control, including:

• Natural disasters (earthquakes, floods, pandemics)
• Government actions (emergency, strikes, lockdowns)
• Technical failures (server downtime, internet outages)
• Acts of war, terrorism, or civil unrest

We shall notify you promptly and make reasonable efforts to minimize impact.

13. Amendments to Terms

We reserve the right to modify these Terms at any time. Changes will be effective upon posting on our website with updated "Last Updated" date. Material changes will be notified via email. Continued use of our services after changes constitutes acceptance.

14. Severability

If any provision of these Terms is found invalid or unenforceable, the remaining provisions shall continue in full force and effect.

15. Entire Agreement

These Terms, together with the Engagement Letter and Privacy Policy, constitute the entire agreement between you and Deepak Trivedi & Co, superseding all prior communications and proposals.

16. Governing Law

These Terms shall be governed by and construed in accordance with the laws of India, subject to exclusive jurisdiction of courts at Nagpur.