Legal

Terms of Service

Last updated: 8 August 2026

1. About These Terms

These Terms of Service (“Terms”) govern your engagement of, and interaction with, Puneet M & Co (“the Firm”, “we”, “us”), a Chartered Accountancy practice of CA Puneet Middha (ICAI Membership No. 463179), including interactions via our website (puneetmiddha.in), email, phone, and WhatsApp Business Platform. By engaging our services or messaging us on WhatsApp, you agree to these Terms.

Professional/ICAI note: The Firm is a Chartered Accountancy firm and is bound by the Chartered Accountants Act, 1949, the Code of Ethics issued by the Institute of Chartered Accountants of India (ICAI), and the ICAI Council General Guidelines, 2008. Nothing on our website, WhatsApp channel, or any communication constitutes solicitation, advertisement, or canvassing for professional work, which is restricted for CA firms under these regulations. These Terms and any related content are provided solely for client-service, transparency, and statutory-notice purposes.

2. Scope of Services

Subject to a specific engagement letter, scope note, or mutually agreed terms of assignment, we may provide:

  • GST registration, returns, and advisory
  • Income tax return preparation, filing, and advisory
  • TDS compliance and returns
  • Accounting and bookkeeping support
  • Statutory/tax audit support (as applicable, subject to ICAI norms on audit engagements)
  • Business registrations (e.g., firm/company/LLP formation support, licences)

These Terms are general and do not replace a signed engagement letter for any specific assignment. Where a conflict exists between these Terms and a signed engagement letter, the engagement letter prevails.

3. No Guarantee of Outcome / Professional Advice Disclaimer

  • Tax, GST, and regulatory outcomes depend on facts, documents furnished by you, and the interpretation/discretion of tax authorities, assessing officers, and appellate bodies. We do not guarantee any specific tax outcome, refund, assessment result, or regulatory approval.
  • Advice given is based on the law as understood at the time and the information you provide. Laws, notifications, and circulars change, sometimes retrospectively; we are not liable for outcomes arising from subsequent changes in law unless we are separately retained to track and advise on them.
  • Nothing on our website or in general communications (including WhatsApp) constitutes formal professional advice. Formal advice is given only through a specific engagement, in writing, addressing your specific facts.
  • You are responsible for the accuracy and completeness of information and documents you provide. We are not liable for errors arising from incomplete, inaccurate, or delayed information supplied by you.

4. Fees

  • Fees are quoted per engagement and communicated in advance, typically via a fee estimate, engagement letter, or invoice.
  • Fees are exclusive of applicable taxes (e.g., GST) unless stated otherwise, and are payable per the agreed schedule.
  • We reserve the right to suspend work on any engagement where fees are outstanding beyond the agreed terms, after reasonable notice.
  • Statutory filing fees, government fees, and third-party costs (if any) are separate from our professional fees and are payable by you unless otherwise agreed.

5. Client Obligations

You agree to provide accurate, complete, and timely information/documents, to respond to queries within a reasonable time, and to comply with statutory deadlines communicated to you. Delays in providing information may result in late-filing consequences for which the Firm bears no liability.

6. Communication via WhatsApp

We may use the WhatsApp Business Platform (operated using Meta Platforms, Inc. infrastructure) to send appointment reminders, document requests, status updates, and respond to queries. See our Privacy Policy for details on WhatsApp data handling. You may opt out of WhatsApp communication at any time (see Section 3 of our Privacy Policy); this does not affect service delivery through other channels.

7. Confidentiality

We treat client information as confidential in accordance with our professional obligations under the ICAI Code of Ethics and applicable law, and will not disclose it except: (a) with your consent, (b) as required by law or a competent authority, (c) to sub-consultants bound by confidentiality, or (d) as described in our Privacy Policy.

8. Limitation of Liability

To the maximum extent permitted by law:

  • Our aggregate liability for any claim arising out of or relating to services rendered shall not exceed the professional fees paid by you for the specific engagement giving rise to the claim.
  • We shall not be liable for indirect, incidental, consequential, or punitive damages, including loss of profit, business, or reputation.
  • We are not liable for penalties, interest, or adverse orders arising from incorrect, incomplete, or delayed information provided by you, or from statutory changes beyond our control.
  • Nothing in these Terms limits liability that cannot lawfully be excluded, including liability arising from our own gross negligence, wilful default, or fraud.

9. Intellectual Property

All content on our website and in our reports/deliverables (excluding your own underlying data) remains our intellectual property or that of our licensors, unless otherwise agreed in an engagement letter.

10. Termination

Either party may terminate an ongoing engagement by giving reasonable written notice (email is sufficient). On termination:

  • Fees for work performed up to the termination date remain payable.
  • We will hand over records/working papers reasonably necessary for a successor practitioner to continue the work, subject to settlement of outstanding fees and applicable professional norms (e.g., “No Objection Certificate” obligations under ICAI guidelines where relevant).
  • We may retain copies of records as required under our statutory retention obligations (see Privacy Policy, Section 7, and our Data Deletion Instructions).

11. Governing Law and Jurisdiction

These Terms are governed by the laws of India. Courts at Jaipur, Rajasthan shall have exclusive jurisdiction over any disputes arising out of or in connection with these Terms or our services, subject to any statutory or professional dispute-resolution mechanism (e.g., ICAI disciplinary process for professional-conduct matters) that applies independently.

12. Changes to These Terms

We may revise these Terms periodically. The “Last updated” date reflects the latest version. Continued use of our services after changes constitutes acceptance of the revised Terms.

13. Contact

Puneet M & Co
Email: puneetmiddha11@gmail.com
Website: puneetmiddha.in
Address: F-39, 1st Floor, Rangoli Plaza, Maharana Pratap Road, Vaishali Nagar, Jaipur 302034