Terms and Conditions

Effective Date: 21-02-2026

1. Introduction

These Terms & Conditions govern the use of services provided by A. Ponibass & Co. (“the Firm”). By engaging our services or making payment through our website or payment gateway, you agree to be bound by these terms.

2. Nature of Services

The Firm provides professional services including but not limited to:

• Statutory Audit
• Internal Audit
• Income Tax Advisory & Compliance
• GST Advisory & Compliance
• ROC / MCA Compliance
• Financial & Regulatory Advisory
• Representation before statutory authorities

All services are rendered in accordance with applicable laws in India and professional standards prescribed by the Institute of Chartered Accountants of India (ICAI).

3. Engagement

1. Services are provided only upon:
   • Formal engagement, OR
   • Written confirmation, OR
   • Acceptance of quotation, OR
   • Payment of professional fees.
2. Scope of services shall be limited strictly to what is agreed in writing.
3. Any additional services beyond agreed scope shall attract additional fees.

4. Client Responsibilities

The client agrees to:

• Provide accurate, complete, and timely information.
• Disclose all relevant financial and statutory details.
• Cooperate during the engagement.
• Ensure compliance with applicable laws.

The Firm shall not be responsible for consequences arising due to:

• Incorrect or incomplete information.
• Delayed submission of documents.
• Non-disclosure of material facts.

5. Professional Fees & Payments

1. Professional fees are charged based on scope, complexity, and time involvement.
2. Fees once paid are non-refundable except in case of duplicate or excess payment.
3. Government fees, statutory fees, stamp duty, and third-party charges are non-refundable.
4. The Firm reserves the right to suspend services in case of non-payment.

6. Refund Policy

The Firm follows a strict no-refund policy.

Refunds are permitted only in case of duplicate or excess payment, subject to deduction of:

• Payment gateway charges
• Administrative charges
• Applicable taxes
• Bank charges

(Refer Refund Policy for details.)

7. Limitation of Liability

1. The Firm’s liability shall be limited to the professional fees received for the specific engagement.
2. The Firm shall not be liable for:
   • Indirect or consequential losses
   • Penalties imposed due to client delay
   • Rejection by statutory authorities
   • Changes in law or regulatory interpretation

Professional opinions are based on information provided by the client and prevailing laws at the time.

8. Confidentiality

The Firm maintains strict confidentiality of client information.

However, information may be disclosed:

• Where required by law
• During peer review or regulatory inspection
• With client consent

9. Intellectual Property

All documents, reports, templates, advisory notes, and professional materials prepared by the Firm remain the intellectual property of the Firm unless otherwise agreed.

Clients may use deliverables only for intended lawful purposes.

10. Compliance with Laws

The Firm does not provide:

• Illegal tax planning
• Money laundering assistance
• Accommodation entries
• Benami transactions
• Any unlawful structuring

Engagement shall be terminated immediately if unlawful intent is suspected.

11. Website Usage

• Website content is for informational purposes only.
• It does not constitute professional advice.
• No client relationship is created solely by browsing the website.

12. Force Majeure

The Firm shall not be liable for delay or failure caused by events beyond reasonable control including:

• Government portal failures
• System downtime
• Natural disasters
• Regulatory changes

13. Dispute Resolution

All disputes shall be subject to the jurisdiction of courts in Chennai, Tamil Nadu, India.

14. Modification of Terms

The Firm reserves the right to modify these Terms & Conditions at any time without prior notice.