Terms of Service

1. Acceptance of Terms

These Terms of Service ("Terms") constitute a legally binding agreement between you ("you," "your," or "User") and KSMG & CO ("KSMG & CO," "the Firm," "we," "us," or "our"), a chartered accountancy firm registered with the Institute of Chartered Accountants of India (ICAI), governing your access to and use of the website located at https://www.ksmg.co (the "Website"), including the Client Portal, Compliance Calendar, online payment facility, career application portal, newsletter subscription, and any other digital services, tools, features, or functionalities made available through the Website (collectively, the "Services").

Please read these Terms carefully, together with our Privacy Policy and Disclaimer, before you begin to use the Website. By accessing or using the Website, you accept and agree to be bound by these Terms. If you do not agree with any part of these Terms, you must not access or use the Website.

These Terms are governed by the Indian Contract Act, 1872; the Information Technology Act, 2000; the Consumer Protection Act, 2019; and other applicable laws of India.

2. Eligibility

The Website and Services are intended for use by individuals who are at least 18 years of age and are legally competent to enter into binding contracts under the Indian Contract Act, 1872. By accessing or using the Website, you represent and warrant that:

• You are at least 18 years of age;
• You have the legal capacity to enter into a binding agreement;
• You will use the Website and Services only for lawful purposes and in accordance with these Terms; and
• All information you provide to us is accurate, current, and complete.

If you are accessing the Website or using the Services on behalf of an organisation, you further represent and warrant that you are duly authorised to bind that organisation to these Terms.

3. Access to the Website and Services

We endeavour to make the Website and Services available at all times. However, we reserve the right to withdraw, modify, or suspend the Website or any Service, in whole or in part, at any time and without prior notice, for operational, maintenance, security, or other reasons. We shall not be liable to you or any third party if the Website or any Service is unavailable at any time or for any duration.

We reserve the right to restrict access to certain parts of the Website, including registered-user areas, at our discretion.

4. User Accounts and Security

4.1 Registration

To access certain Services — including the Client Portal, Compliance Calendar, and online payment facility — you may be required to create an account by providing registration details. All information you provide during registration must be accurate, current, and complete. You agree to update your information promptly if it changes.

4.2 Account Security

You are responsible for:

• Maintaining the confidentiality of your login credentials, including your username and password;
• Restricting access to your account and device;
• All activities that occur under your account, whether or not authorised by you.

You must not share your account credentials with any other person. If you become aware of any unauthorised access to or use of your account, you must notify us immediately at info@ksmg.co.

We reserve the right to disable any account, username, or password — whether chosen by you or assigned by us — at any time, if we reasonably believe that there has been a violation of these Terms or a security concern.

4.3 Session Management

You should ensure that you log out of your account at the end of each session, particularly when using a shared or public device. We shall not be liable for any loss or damage arising from your failure to secure your account.

5. Client Portal

5.1 Purpose and Functionality

Our Client Portal is a secure, access-controlled platform through which our clients may:

• Upload documents and information required for the provision of our professional services;
• Receive and download deliverables, reports, and other documents prepared by the Firm; and
• Access the Compliance Calendar for tracking regulatory deadlines and filing obligations.

5.2 Terms of Use

Access to the Client Portal is granted only to clients who have a current engagement with KSMG & CO, or to such other individuals as may be expressly authorised by us. Use of the Client Portal is subject to the terms of your engagement letter with the Firm and these Terms.

You agree to:

• Upload only accurate, lawful, and relevant documents and information;
• Not upload any material that is malicious, harmful, obscene, defamatory, or otherwise objectionable;
• Not attempt to gain unauthorised access to any part of the Client Portal, other users' accounts, or our systems;
• Promptly notify us of any technical issues, errors, or security concerns you encounter while using the Portal.

We implement reasonable security measures to protect the confidentiality and integrity of data transmitted through the Client Portal. However, no electronic transmission is entirely secure, and you acknowledge and accept the inherent risks of transmitting information electronically.

6. Compliance Calendar

The Compliance Calendar is a reference tool provided through the Client Portal to assist you in tracking key regulatory deadlines and filing due dates. While we endeavour to maintain its accuracy, the Compliance Calendar is provided for general reference purposes only and does not constitute professional advice. Please refer to the Compliance Calendar Disclaimer in our Disclaimer for full details.

You are solely responsible for ensuring timely compliance with all applicable laws and regulations. KSMG & CO shall not be liable for any consequences arising from reliance on the Compliance Calendar, including missed deadlines or penalties.

7. Online Payments

7.1 Payment Facility

We may provide an online payment facility through our Website, in collaboration with a third-party payment gateway partner, to enable you to make payments towards our professional fees, invoices, and other charges.

7.2 Payment Processing

All online payments are processed by our third-party payment gateway partner. By using the online payment facility, you agree to the payment gateway provider's terms and conditions in addition to these Terms. We do not directly collect, store, or process your full payment card details; these are handled by the payment gateway provider in compliance with Payment Card Industry Data Security Standards (PCI DSS) and Reserve Bank of India (RBI) guidelines.

7.3 Transaction Confirmation

Upon successful processing of a payment, you will receive an electronic confirmation. If you do not receive a confirmation, or if you believe an error has occurred, please contact us promptly at info@ksmg.co.

7.4 Refund and Cancellation

Any refund or cancellation of a payment shall be governed by the terms of your engagement letter with the Firm and applicable law. Requests for refunds should be directed to us at info@ksmg.co. Refunds, where applicable, will be processed to the original payment method within a reasonable timeframe, subject to the policies of the payment gateway provider and applicable regulations.

7.5 Currency

All payments through our Website are denominated and processed in Indian Rupees (INR), unless otherwise specified.

8. Newsletter and Communications

8.1 Subscription

You may subscribe to our newsletters and communications by providing your email address through the subscription form on our Website. By subscribing, you consent to receive periodic emails from us containing regulatory updates, thought leadership content, event invitations, and other informational material.

8.2 Unsubscribe

You may unsubscribe from our newsletters at any time by clicking the "Unsubscribe" link included in every such communication, or by contacting us at info@ksmg.co. Please allow a reasonable period (up to ten business days) for your request to be processed. Please note that even after unsubscribing, you may continue to receive transactional or service-related communications that are not promotional in nature.

9. Career Applications

9.1 Submitting Applications

Our Website may feature a careers section where you may view current openings and submit your curriculum vitae (CV) and other application materials. By submitting an application, you represent that all information provided is accurate and complete.

9.2 Use of Application Data

Application data will be used solely for the purpose of evaluating your suitability for current or future positions at KSMG & CO, as described in our Privacy Policy. If your application is not successful, we may retain your information for a reasonable period to consider you for future opportunities, unless you request earlier deletion.

9.3 No Guarantee of Employment

The listing of positions on our Website and the acceptance of applications do not constitute a promise or guarantee of employment. All employment decisions are made at the sole discretion of the Firm.

10. Information on This Website — No Professional Advice

All information published on this Website — including articles, blog posts, insights, regulatory updates, frequently asked questions (FAQs), compliance-related content, and any other informational material in any section of the Website — is provided solely for general informational and educational purposes. This content does not constitute professional advice of any kind, whether accounting, auditing, taxation, legal, financial, or otherwise.

You must not act upon, rely upon, or make any decision based on any information published on this Website without first independently verifying such information and obtaining specific professional advice from a qualified and competent adviser who can assess your particular facts and circumstances.

For complete details regarding the limitations of the information on this Website, please refer to our Disclaimer.

11. Validity of Professional Advice — Letterhead, Seal, and Signature Requirement

No communication from KSMG & CO — whether delivered by email, electronic message, through the Website, the Client Portal, or any other digital or verbal channel — shall constitute valid, binding, or actionable professional advice unless it is issued on the official letterhead of the Firm, bears the signature of an authorised partner of the Firm, and is affixed with the seal of the partnership firm.

This includes, without limitation:

• Opinions, recommendations, or guidance communicated by email;
• Responses to queries delivered through the Client Portal, contact forms, or other electronic channels;
• Content shared during telephone conversations, video calls, or messaging platforms;
• Informal communications, preliminary observations, or draft notes shared for discussion purposes; and
• Any other communication that does not satisfy the letterhead, partner signature, and firm seal requirements stated above.

You are strongly advised not to act upon, rely upon, or treat as conclusive any communication from the Firm or its personnel that does not meet these conditions. KSMG & CO shall not be held responsible for any consequences — whether financial, legal, regulatory, or otherwise — arising from reliance on any communication that is not issued on the Firm's official letterhead, duly signed by an authorised partner, and bearing the firm seal.

If you are uncertain whether a communication you have received constitutes valid professional advice, please contact us for confirmation before acting upon it.

12. Intellectual Property

12.1 Ownership

The Website and its entire contents, features, and functionality — including all text, articles, graphics, icons, images, audio, video, software, data compilations, page layouts, and underlying code and design — are the property of KSMG & CO or our licensors, and are protected under the Copyright Act, 1957; the Trade Marks Act, 1999; the Information Technology Act, 2000; and other applicable intellectual property laws of India and international treaties.

The name "KSMG & CO" and all related names and marks are the property of the Firm. You may not use these marks without our prior written permission.

12.2 Limited Licence

Subject to these Terms, we grant you a limited, non-exclusive, non-transferable, revocable licence to access and use the Website for your personal, non-commercial purposes. You may view, download, and print pages from the Website for your own personal reference, provided that you:

• Do not remove or alter any copyright, trademark, or other proprietary notices;
• Do not reproduce, distribute, modify, or create derivative works from the content, in whole or in part, for any commercial purpose; and
• Do not use the content in any manner that infringes our intellectual property rights or those of any third party.

12.3 Restrictions

You must not:

• Republish, sell, licence, or commercially exploit any content from the Website without our express written consent;
• Reproduce or duplicate Website content for any purpose other than personal, non-commercial reference;
• Use any data mining, scraping, or similar data-gathering or extraction tools on the Website;
• Frame or mirror any portion of the Website without our prior written consent;
• Use illustrations, photographs, graphics, audio, or video sequences separately from their accompanying text.

Any use of the Website or its contents not expressly permitted by these Terms is a breach of these Terms and may violate applicable copyright, trademark, and other intellectual property laws.

13. Prohibited Uses

You agree not to use the Website:

• In any manner that violates any applicable central, state, or local law or regulation of India, including the Information Technology Act, 2000;
• To impersonate or attempt to impersonate KSMG & CO, any member of the Firm, another user, or any other individual or entity;
• To transmit, or procure the sending of, any unsolicited or unauthorised advertising, promotional materials, spam, or similar communications;
• To engage in any conduct that restricts or inhibits anyone's use or enjoyment of the Website, or which may harm the Firm, its users, or expose them to liability;
• To introduce any viruses, trojan horses, worms, logic bombs, ransomware, or other technologically harmful material;
• To attempt to gain unauthorised access to, interfere with, damage, or disrupt any part of the Website, the servers on which it is hosted, or any connected systems or databases;
• To use any automated means — including robots, spiders, scrapers, or crawlers — to access, monitor, or copy any content on the Website without our prior written consent;
• To attack the Website in any manner, including denial-of-service attacks or distributed denial-of-service attacks; or
• To collect or store personal data of other users without their consent.

14. Linking To and From the Website

14.1 Links from Our Website

Our Website may contain links to third-party websites, platforms, or resources. These links are provided for your convenience and information only. We have no control over the content, privacy practices, or availability of third-party websites and accept no responsibility for them. The inclusion of a link does not imply endorsement, sponsorship, or recommendation by KSMG & CO.

14.2 Links to Our Website

You may link to the home page of our Website, provided that you do so in a manner that is fair and lawful and does not damage our reputation or take advantage of it. You must not establish a link in a way that suggests any form of association, approval, or endorsement by KSMG & CO where none exists. You must not frame our Website or any portion thereof on any other website. We reserve the right to withdraw linking permission at any time without notice.

15. Disclaimer of Warranties

YOUR USE OF THE WEBSITE, ITS CONTENT, AND ANY SERVICES OR FEATURES OBTAINED THROUGH THE WEBSITE IS AT YOUR OWN RISK. THE WEBSITE AND ITS CONTENT ARE PROVIDED ON AN "AS IS" AND "AS AVAILABLE" BASIS, WITHOUT WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED.

TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, KSMG & CO DISCLAIMS ALL WARRANTIES, WHETHER EXPRESS, IMPLIED, STATUTORY, OR OTHERWISE, INCLUDING BUT NOT LIMITED TO IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, ACCURACY, AND NON-INFRINGEMENT.

WITHOUT LIMITING THE FOREGOING, KSMG & CO DOES NOT WARRANT THAT:

• THE WEBSITE WILL BE AVAILABLE AT ALL TIMES, UNINTERRUPTED, SECURE, OR ERROR-FREE;
• THE INFORMATION ON THE WEBSITE WILL BE ACCURATE, COMPLETE, CURRENT, OR RELIABLE;
• DEFECTS OR ERRORS WILL BE CORRECTED;
• THE WEBSITE OR ITS SERVERS ARE FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS; OR
• THE WEBSITE WILL MEET YOUR PARTICULAR REQUIREMENTS OR EXPECTATIONS.

THE FOREGOING DOES NOT AFFECT ANY WARRANTIES THAT CANNOT BE EXCLUDED OR LIMITED UNDER APPLICABLE INDIAN LAW.

16. Limitation of Liability

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, IN NO EVENT SHALL KSMG & CO, ITS PARTNERS, EMPLOYEES, AGENTS, OR AFFILIATES BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES, INCLUDING BUT NOT LIMITED TO DAMAGES FOR LOSS OF PROFITS, LOSS OF DATA, LOSS OF GOODWILL, BUSINESS INTERRUPTION, OR ANY OTHER INTANGIBLE LOSSES, ARISING OUT OF OR IN CONNECTION WITH:

• YOUR USE OF, OR INABILITY TO USE, THE WEBSITE OR ANY SERVICES;
• ANY CONTENT OBTAINED FROM OR THROUGH THE WEBSITE;
• ANY DECISION MADE OR ACTION TAKEN BY YOU BASED ON INFORMATION PUBLISHED ON THE WEBSITE, INCLUDING ARTICLES, INSIGHTS, BLOG POSTS, FAQs, REGULATORY UPDATES, OR ANY OTHER CONTENT IN ANY SECTION OF THE WEBSITE;
• UNAUTHORISED ACCESS TO OR ALTERATION OF YOUR DATA OR TRANSMISSIONS;
• ANY THIRD-PARTY CONDUCT OR CONTENT ON THE WEBSITE; OR
• ANY OTHER MATTER RELATING TO THE WEBSITE OR SERVICES.

THIS LIMITATION APPLIES WHETHER THE CLAIM IS BASED ON CONTRACT, TORT (INCLUDING NEGLIGENCE), STRICT LIABILITY, OR ANY OTHER LEGAL THEORY, AND REGARDLESS OF WHETHER WE HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

NOTHING IN THESE TERMS SHALL EXCLUDE OR LIMIT LIABILITY THAT CANNOT BE EXCLUDED OR LIMITED UNDER APPLICABLE INDIAN LAW, INCLUDING BUT NOT LIMITED TO LIABILITY ARISING FROM FRAUD, WILFUL MISCONDUCT, OR GROSS NEGLIGENCE, OR ANY LIABILITY THAT MAY NOT BE EXCLUDED UNDER THE CONSUMER PROTECTION ACT, 2019.

17. Indemnification

You agree to indemnify, defend, and hold harmless KSMG & CO, its partners, employees, agents, and affiliates from and against any claims, liabilities, damages, losses, costs, and expenses (including reasonable legal fees) arising out of or relating to:

• Your use of the Website or Services;
• Your violation of these Terms;
• Your violation of any applicable law or regulation;
• Your violation of any rights of any third party, including intellectual property rights; or
• Any content or information you submit, upload, or transmit through the Website.

18. Termination and Suspension

18.1 Termination by KSMG & CO

We may, at our sole discretion and without prior notice or liability, terminate or suspend your access to all or any part of the Website or Services, for any reason, including without limitation if you breach any provision of these Terms.

18.2 Termination by You

You may cease using the Website at any time. If you wish to close your Client Portal account, please contact us at info@ksmg.co.

18.3 Effect of Termination

Upon termination of your access, your right to use the Website and Services shall immediately cease. All provisions of these Terms that by their nature should survive termination shall survive, including without limitation Sections 10 (No Professional Advice), 11 (Validity of Professional Advice), 12 (Intellectual Property), 15 (Disclaimer of Warranties), 16 (Limitation of Liability), 17 (Indemnification), 19 (Governing Law and Jurisdiction), and 20 (Dispute Resolution).

Termination of your Website access does not affect any rights or obligations arising under a separate engagement letter or professional services agreement with the Firm.

19. Governing Law and Jurisdiction

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

Any dispute, controversy, or claim arising out of or relating to these Terms, or the breach, termination, or invalidity thereof, shall be subject to the exclusive jurisdiction of the courts at Delhi, India.

20. Dispute Resolution

In the event of any dispute arising out of or in connection with these Terms or the Website, the parties shall first attempt to resolve the dispute amicably through good-faith negotiation.

If the dispute cannot be resolved through negotiation within thirty (30) days, either party may refer the dispute to arbitration in accordance with the Arbitration and Conciliation Act, 1996, as amended. The arbitration shall be conducted by a sole arbitrator mutually agreed upon by the parties, and the seat of arbitration shall be Delhi, India. The language of arbitration shall be English. The arbitral award shall be final and binding on both parties.

The costs and expenses of arbitration, including the arbitrator's fees, shall be borne by the parties in such proportion as the arbitral tribunal may determine, or in equal shares if no such determination is made.

Nothing in this clause shall prevent either party from seeking interim or injunctive relief from a court of competent jurisdiction where necessary to protect its rights.

21. Force Majeure

KSMG & CO shall not be liable for any failure or delay in performing its obligations under these Terms where such failure or delay results from circumstances beyond our reasonable control, including but not limited to acts of God, natural disasters, epidemics, pandemics, fire, flood, earthquake, war, terrorism, civil unrest, government actions or orders, strikes, lockouts, power failures, telecommunications failures, Internet disruptions, cyberattacks, or any other force majeure event. During such events, our obligations under these Terms shall be suspended for the duration of the force majeure event.

22. Electronic Records and Communication

You acknowledge and agree that your use of the Website and acceptance of these Terms constitutes a valid electronic record under the Information Technology Act, 2000, and the rules framed thereunder. All communications, notices, and disclosures that we provide to you electronically — whether by email, through the Website, or through the Client Portal — satisfy any legal requirement that such communications be in writing, to the extent permitted by applicable law.

23. Assignment

You may not assign, transfer, or sub-licence any of your rights or obligations under these Terms to any third party without our prior written consent. KSMG & CO may assign or transfer its rights and obligations under these Terms to a successor entity in the event of a merger, amalgamation, restructuring, or transfer of the Firm's practice, without your consent, provided that such assignment does not materially diminish your rights under these Terms.

24. Severability

If any provision of these Terms is held by a court or tribunal of competent jurisdiction to be invalid, illegal, or unenforceable for any reason, such provision shall be severed or modified to the minimum extent necessary, and the remaining provisions shall continue in full force and effect.

25. Waiver

No failure or delay by KSMG & CO in exercising any right, power, or remedy under these Terms shall operate as a waiver thereof. A single or partial exercise of any right, power, or remedy shall not preclude further exercise of the same or any other right, power, or remedy.

26. Entire Agreement

These Terms, together with our Privacy Policy and Disclaimer, and the terms of any applicable engagement letter, constitute the entire agreement between you and KSMG & CO regarding your use of the Website and supersede all prior and contemporaneous understandings, agreements, and representations relating to the same.

In the event of any conflict between these Terms and the terms of a specific engagement letter executed between you and the Firm, the terms of the engagement letter shall prevail to the extent of such conflict, with respect to the professional services covered by that engagement.

27. Changes to These Terms

We may revise and update these Terms from time to time at our sole discretion. Any changes will be effective immediately upon posting the revised Terms on the Website, with the updated "Last Updated" date. Your continued use of the Website after such changes constitutes your acceptance of the revised Terms. We recommend that you review these Terms periodically.

28. Contact Us

If you have any questions, comments, or concerns regarding these Terms, please contact us: