Effective Date: 21-02-2026
1. Nature of Services
A. Ponibass & Co. provides professional services including audit, taxation, GST compliance, ROC compliance, advisory, and related chartered accountant services.
All engagements involve allocation of professional time, review of documents, and regulatory planning.
2. Cancellation by Client
A client may request cancellation of services only by submitting a written request via registered email.
Cancellation shall be considered effective only after written confirmation from the Firm.
3. Cancellation Before Commencement of Work
If cancellation request is received before commencement of work and before allocation of professional resources:
- Refund may be considered only in case of advance payment.
- Administrative charges and payment gateway charges shall be deducted.
- Applicable taxes already remitted, if any, shall not be refunded.
4. Cancellation After Commencement of Work
If work has commenced, including but not limited to:
- Consultation provided
- Documents reviewed
- Drafts prepared
- Filing initiated
- Advisory issued
- Compliance planning started
No cancellation shall be permitted and no refund shall be provided.
Professional fees are payable for work executed up to the date of cancellation.
5. Non-Cancellable Items
The following are strictly non-cancellable:
- Statutory filings once initiated
- Government fee payments
- ROC / GST / Income-tax submissions
- Audit assignments once planning begins
- Retainership engagements already activated
Government and statutory fees are non-refundable under all circumstances.
6. Firm’s Right to Cancel
The Firm reserves the right to cancel or terminate engagement if:
- Client provides misleading or incomplete information
- Non-cooperation from client side
- Non-payment of fees
- Suspicion of unlawful activity
- Conflict of interest arises
In such cases, fees for work performed shall remain payable.
7. Processing Timeline
If cancellation is approved prior to commencement:
Eligible refund (after deductions) will be processed within 7–10 working days to the original mode of payment.
8. Jurisdiction
All matters relating to cancellation shall be subject to the jurisdiction of courts in Chennai, Tamil Nadu.