Terms of Service

Last updated: August 24, 2026

TERMS OF SERVICE

Effective Date: 22 August 2026
Last Updated: 22 August 2026
Website: www.chandraghanshyam.com
Jurisdiction: Prayagraj, Uttar Pradesh

A complete set of terms governing Website access, enquiries, professional services, client documents, payments, refunds, third-party services, regulated activities, complaints and dispute resolution.

Terms of Service

By accessing the Website, submitting an enquiry, requesting a consultation, providing documents, making a payment or engaging CGA's services, the user agrees to the following terms.

1. Introduction

These Terms of Service ("Terms") govern access to and use of www.chandraghanshyam.com, including its webpages, enquiry forms, calculators, downloadable material, communications and related services (collectively, the "Website").

The Website is operated by ChandraGhanshyam & Associates LLP, referred to as "CGA", "we", "us" or "our".

"User", "you" or "your" means any visitor, applicant, client, prospective client, professional associate or other person accessing the Website or using our services.

By accessing the Website, submitting an enquiry, requesting a consultation, providing documents, making a payment or engaging our services, you confirm that you have read, understood and agreed to these Terms. If you do not agree with these Terms, you must not use the Website or its services.

2. Eligibility and Legal Capacity

You must be legally capable of entering into a binding contract under applicable Indian law.

If you are under eighteen years of age, you may use the Website only under the supervision and with the consent of a parent or legal guardian. A minor must not independently submit financial, banking, credit, KYC or professional-service applications or make payments.

Where you use the Website on behalf of a company, LLP, partnership, trust, society or other organisation, you represent that you have the authority to bind that organisation.

3. Scope of Services

CGA provides professional consultancy, documentation, compliance assistance, facilitation, referral and advisory services.

Services displayed on the Website may include:

  • Income-tax return filing, tax planning and tax-notice assistance;

  • TDS, GST registration, returns, audits, refunds and representation;

  • Accounting, bookkeeping, project reports and CMA data;

  • Personal, home, business, vehicle, education, gold, MSME and other loan assistance;

  • Banking, account-opening, KYC, credit-card and CIBIL-related assistance;

  • EPF, ESIC and labour-compliance services;

  • Company, LLP, partnership, MSME/Udyam, Startup India and trade-licence registrations;

  • Trademark, copyright, patent, ISO, DSC and IEC assistance;

  • Government-scheme application assistance;

  • Corporate, commercial, investment, insolvency and regulatory advisory;

  • Dispute-resolution, arbitration, litigation and legal-documentation assistance;

  • Technology, data privacy, cybersecurity and intellectual-property services;

  • Infrastructure, real-estate, employment and specialised-sector advisory;

  • Calculators, educational material and general information;

  • Career, training, associate and empanelment programmes;

  • Bill-payment, recharge or other third-party facilitation services; and

  • Any other service described in a written quotation, proposal, invoice or engagement letter.

The availability, scope, eligibility, fee and delivery method of a service may vary according to the client's circumstances, applicable law and third-party requirements.

4. Nature of CGA's Role

CGA operates as a professional consultancy and facilitation organisation.

CGA is not, merely because a service is displayed on the Website, acting as a bank, NBFC, credit-information company, insurer, insurance broker, stockbroker, investment adviser, government department, certification authority or lending institution.

Any work requiring a professional licence, registration, certification, attestation, statutory signature, audit, legal appearance or regulatory authorisation will be performed or supervised by an appropriately qualified and authorised advocate, chartered accountant, company secretary, auditor, valuer, insolvency professional, investment professional or other regulated person, as applicable.

The responsible professional, scope of work and applicable professional terms may be identified separately in an engagement letter or written communication.

5. No Professional Relationship Through Website Use

Visiting the Website, using a calculator, downloading material, submitting an enquiry, sending documents or receiving an initial consultation does not automatically create an advocate-client, chartered accountant-client, company secretary-client, fiduciary, agency, employment, partnership or other professional relationship.

A professional relationship begins only after:

  1. CGA or the relevant authorised professional accepts the matter;

  2. The scope, fee and responsibilities are agreed in writing;

  3. Required conflict, KYC and document checks are completed; and

  4. Any required advance payment or engagement documentation is received.

Until an engagement is formally accepted, you should not assume that CGA is protecting a deadline, limitation period, filing date or legal right on your behalf.

6. Engagement-Specific Terms

Paid or professional services may be governed by a quotation, proposal, invoice, service order, engagement letter or separate agreement.

If there is a conflict between these Website Terms and a signed engagement letter, the engagement letter will govern the relevant professional service. These Website Terms will continue to govern general Website access.

Nothing in these Terms limits any mandatory statutory, professional or consumer right that cannot legally be waived.

7. Initial Consultation

Where the Website describes an initial consultation as free, it means a preliminary discussion to understand the user's general requirement.

It does not necessarily include detailed legal opinions, tax computations, document review, drafting, research, filing, representation, project-report preparation or other substantive professional work.

Applicable charges will be communicated before paid work begins.

8. Client Information and Documents

You represent and confirm that every document, record, statement and piece of information supplied by you is:

  • Accurate, complete, authentic and current;

  • Provided lawfully and without material concealment;

  • Not forged, altered, misleading or obtained illegally;

  • Shared with proper authority and consent;

  • Free from unlawful or infringing material; and

  • Suitable for use in the requested service.

This includes financial statements, tax records, invoices, bank statements, identity documents, property papers, certificates, employment records, business information and third-party personal data.

You must promptly inform CGA of any error, change, omission, notice, deadline or material development.

Where information concerns another person, you are responsible for obtaining the consent or authority required to share and use it.

9. Reliance on Client-Supplied Information

CGA and its professionals may prepare returns, applications, reports, calculations, registrations, legal documents and other deliverables in good faith using information supplied by the client.

Unless expressly agreed in writing, CGA does not undertake an independent audit, forensic investigation, asset inspection, title verification, valuation, credit appraisal or authentication of client-supplied documents.

You must carefully review and approve each return, statement, application, calculation, report or filing before submission.

CGA may refuse, pause or terminate work where information appears incomplete, inconsistent, unauthorised, forged, misleading or potentially unlawful.

10. KYC and Compliance Verification

CGA may require PAN, Aadhaar, address proof, incorporation documents, authorisations, bank details, beneficial-ownership information or other KYC records where reasonably necessary or legally required.

CGA may conduct conflict, sanctions, fraud-prevention, professional-compliance or identity checks.

Failure to provide satisfactory information may result in delay, refusal, suspension or termination of the service.

11. Tax, GST, Accounting and Compliance Services

Tax and compliance services depend on the client's facts, documents, classification, applicable financial year and the interpretation adopted by the relevant authority.

Filing a return, reply, application or document does not guarantee its acceptance and does not prevent scrutiny, notice, audit, reassessment, demand, interest or penalty.

Accounts, project reports, CMA data, projections and financial statements prepared from client information do not constitute an audit, assurance, certification, valuation or guarantee of future financial performance unless expressly agreed in writing and performed by an authorised professional.

12. Loans, Banking, CIBIL and Credit Services

CGA's role is generally limited to consultation, documentation assistance, application support, referral or facilitation.

Loan approval, credit assessment, eligibility, interest rate, annual percentage rate, credit limit, security, repayment period, insurance, processing charges and final contractual terms are decided exclusively by the concerned bank, NBFC or regulated lender.

CGA does not guarantee:

  • Loan approval, sanction or disbursement;

  • Any particular interest rate or repayment term;

  • Approval of a credit card or banking facility;

  • Improvement in a credit score; or

  • Deletion or alteration of accurate credit-report information.

Users must review the lender's official sanction letter, Key Fact Statement, repayment schedule, charges and complete terms before accepting a facility.

Loan disbursements and repayments must be made only through channels officially specified by the concerned lender. Users must not pay an individual claiming that payment guarantees loan approval.

13. Government Schemes and Registrations

CGA is not a government department and does not control any government scheme, subsidy, benefit, registration or portal.

Eligibility, approval, benefit amount, subsidy and processing timeline for PM Mudra, PMEGP, Stand-Up India, PMAY, KCC, Startup India, Udyam/MSME and similar programmes are determined solely by the concerned authority.

CGA's professional or facilitation charges are separate from government and statutory fees unless expressly stated otherwise.

Payment to CGA does not guarantee approval of a government benefit, registration, licence or subsidy.

14. Legal and Dispute-Resolution Services

Website material and preliminary communications are general information and must not be treated as legal advice for a particular matter.

Legal representation, drafting, opinions, litigation, arbitration and dispute-resolution work will be undertaken only after formal acceptance by an authorised professional.

No particular judgment, order, settlement, award, recovery or outcome is guaranteed.

Users facing a statutory deadline, limitation period or urgent proceeding should obtain immediate advice from an authorised professional and must not rely solely on an unanswered Website enquiry.

The Website is not intended to solicit legal work or advertise professional services in any manner prohibited by applicable professional rules.

15. Investment and Capital-Market Information

Website references to capital markets, private equity, investment funds, IPOs, demat services, securities or financial products describe general legal, regulatory, transactional or facilitation capabilities.

They do not constitute securities research, portfolio management, investment advice, a recommendation to buy or sell any investment, an invitation to invest or a guarantee of returns.

Regulated investment advice will be provided only where legally permitted and, where required, through an appropriately registered professional under a separate engagement.

16. Calculators, Estimates and Projections

EMI, loan-eligibility, prepayment, balance-transfer, tax and other calculators provide estimates based on information entered by the user.

Results may exclude processing fees, taxes, insurance, changing interest rates, penalties, lender-specific calculations and rounding differences.

Calculator results are not professional advice, loan offers, sanction letters or commitments by CGA or any third party.

Financial projections and business forecasts are based on assumptions. Actual results may differ materially.

17. Career, Training and Empanelment Programmes

Submitting an application does not guarantee admission, selection, certification, employment, payment, referrals, assignments, onboarding or income.

Selection may depend on eligibility, experience, document verification, availability, interview and execution of an applicable agreement.

A participation or completion certificate is not an academic degree, statutory qualification, professional licence or authority to practise as an advocate, chartered accountant, company secretary or other regulated professional.

Empanelled persons must accurately describe their qualifications and perform only work legally permitted within their competence and authorisation.

No minimum number of assignments, referrals, earnings or period of continuation is guaranteed.

18. Fees, Taxes and Third-Party Charges

Professional fees will ordinarily be communicated through a quotation, proposal, invoice, engagement letter or other written confirmation.

Unless stated otherwise:

  • Fees are quoted in Indian Rupees;

  • Applicable GST or other taxes may be charged separately;

  • Government fees, stamp duty, lender charges, certification fees, portal fees and third-party expenses are separate;

  • Work may begin only after the agreed advance or milestone payment is received; and

  • CGA may suspend work where an invoice remains unpaid.

Fees are charged for professional time, documentation, facilitation and agreed work. A third party's rejection of an application does not automatically mean that professional services already performed were defective.

19. Payments and Fraud Prevention

Payments must be made only against an official invoice or written instruction verified through CGA's official contact details.

CGA personnel will not require your OTP, ATM PIN, card PIN, internet-banking password or complete banking password.

You are responsible for verifying changed account details or unusual payment instructions before transferring money.

To the extent permitted by law, CGA will not be responsible for payments made to impersonators, unauthorised persons or unofficial accounts where reasonable verification was not obtained.

20. Cancellation and Refunds

Service-specific cancellation and refund conditions stated in a quotation, invoice, engagement letter or separate refund policy will apply.

Unless otherwise agreed:

  • A duplicated or demonstrably erroneous payment will be corrected or refunded after verification;

  • Before work begins, a cancellation request may be accepted after deducting non-recoverable payment-processing or third-party charges;

  • Once work has begun, CGA may deduct fees proportionate to work already completed and expenses incurred;

  • Government fees, stamp duty, portal charges and third-party payments already remitted are ordinarily non-refundable;

  • Fees for a completed consultation, review, draft, report, application or filing are ordinarily non-refundable;

  • Rejection or delay by a bank, government authority, registry, certification body, court or other third party does not by itself create a right to refund fees for work properly performed; and

  • Nothing in this clause limits a refund or remedy required under applicable consumer law.

Refund requests should be submitted in writing with the invoice number, payment details and reason for the request.

21. Timelines and Delays

Any processing or completion period stated on the Website or during a consultation is an estimate unless expressly guaranteed in writing.

Timelines may be affected by client response time, document availability, portal downtime, professional review, government processing, lender decisions, regulatory changes and third-party delays.

CGA is not responsible for delays caused by missing, inaccurate, late or changed client information.

22. Electronic Communications

By submitting an enquiry or requesting a service, you consent to service-related communication through telephone, email, SMS, WhatsApp or another channel selected by you.

Electronic communications may include document requests, reminders, invoices, status updates and service information.

Promotional communication will be sent only as permitted by law. You may request to stop non-essential promotional messages.

Electronic acceptance, confirmation and records may be used to form and evidence agreements to the extent permitted by law.

No electronic communication system can be guaranteed to be completely secure or uninterrupted.

23. Privacy and Confidentiality

Personal information will be handled in accordance with CGA's Privacy Policy and applicable data-protection law.

Information may be used or shared with employees, authorised professionals, service providers, banks, lenders, government authorities, registries or other third parties where reasonably necessary for the requested service, with appropriate authority or as required by law.

Submission of information before formal acceptance does not automatically create professional privilege.

Users should not send original documents, passwords, OTPs or unnecessary sensitive information through unverified channels.

24. User Licence for Submitted Material

You retain ownership of documents and material lawfully belonging to you.

You grant CGA a limited right to receive, copy, store, process, reproduce and share submitted material only as reasonably necessary to:

  • Evaluate or deliver the requested service;

  • Communicate with relevant professionals and third parties;

  • Meet legal, professional, recordkeeping and compliance obligations; and

  • Protect lawful rights or respond to official proceedings.

You confirm that this use does not violate any third-party right.

25. Intellectual Property Rights

Unless otherwise stated, the Website's design, branding, text, graphics, reports, templates, databases and other content are owned by or licensed to CGA.

CGA grants users a limited, revocable and non-transferable right to access the Website for lawful personal or internal business purposes.

Without written permission, users must not:

  • Copy, republish, sell or commercially exploit Website content;

  • Remove copyright, trademark or ownership notices;

  • Misrepresent an association with CGA;

  • Use CGA's name or logo for unauthorised promotion;

  • Systematically scrape or extract Website data; or

  • Create misleading copies of CGA documents or communications.

Legal rights available under applicable law remain unaffected.

26. Acceptable Use

You must not use the Website or services to:

  • Commit fraud, impersonation or identity theft;

  • Submit forged or unlawfully altered documents;

  • Conceal material facts from an authority or institution;

  • Infringe privacy, intellectual-property or other rights;

  • Upload malicious code or interfere with Website security;

  • Gain unauthorised access to systems or data;

  • Harass CGA personnel or other users;

  • Make false or misleading statements;

  • Conduct unlawful financial activity; or

  • Assist another person in violating law or these Terms.

CGA may report suspected fraud, forgery or unlawful activity to the relevant authority where legally required or reasonably necessary.

27. Third-Party Platforms, Professionals and Links

The Website may contain links or references to banks, NBFCs, insurers, credit bureaus, payment processors, certification bodies, government portals, technology platforms, professional partners or other third parties.

Third-party services are governed by their own terms, privacy policies, eligibility requirements and regulatory obligations.

Unless expressly agreed in writing, a link, referral or reference does not create an agency, partnership, endorsement or guarantee.

CGA does not control third-party availability, decisions, security, pricing, content or performance.

All third-party trademarks and names belong to their respective owners.

28. Testimonials, Statistics and Past Results

Testimonials describe individual experiences and do not guarantee that another user will receive the same result.

Service counts, processing times, success indicators and other statistics may be rounded, cumulative or based on internal records unless expressly stated otherwise.

Past approvals, completed matters or results do not guarantee future outcomes.

29. Website Accuracy and Availability

CGA makes reasonable efforts to maintain accurate and current information but does not guarantee that every page will always be complete, error-free or up to date.

Laws, fees, government schemes, interest rates, regulatory requirements and professional interpretations may change.

CGA may modify, correct, suspend, restrict or discontinue any Website feature or service without prior notice.

Users should obtain current written confirmation before relying on Website information for a material decision.

30. Disclaimer of Warranties

To the extent permitted by law, the Website and its general information are provided on an "as available" basis.

CGA does not warrant uninterrupted availability, error-free operation, compatibility with every device, freedom from every security threat or the accuracy of third-party information.

No statement on the Website creates a guarantee of approval, funding, refund, profitability, employment, certification, registration, legal outcome or completion within a particular period.

Mandatory statutory and professional obligations remain unaffected.

31. Limitation of Liability

To the fullest extent permitted by law, CGA will not be liable for indirect, incidental, special, punitive or consequential losses arising solely from:

  • Reliance on general Website information;

  • Use of calculators or projections;

  • Third-party links, platforms or decisions;

  • Portal or communication-system failures;

  • Unauthorised communications or impersonation; or

  • Inaccurate, incomplete or late client information.

Liability relating to an accepted professional engagement will be governed by the applicable engagement letter and mandatory law.

Where liability may lawfully be limited, CGA's aggregate direct liability relating to a particular paid service will not exceed the professional fees actually paid to CGA for that affected service.

Nothing in these Terms excludes liability for fraud, wilful misconduct, gross negligence or another liability that cannot lawfully be excluded. Nothing restricts any non-waivable consumer or statutory right.

32. Client Indemnity

Subject to applicable law, you agree to indemnify CGA and the concerned professionals against third-party claims, penalties, losses and reasonable costs directly arising from:

  • Forged, unlawful or unauthorised documents supplied by you;

  • Materially inaccurate or deliberately concealed information;

  • Your infringement of another person's rights;

  • Unlawful use of the Website or services; or

  • Your material breach of these Terms.

This indemnity does not apply to losses caused by CGA's own fraud, wilful misconduct, gross negligence or non-excludable breach of law or professional duty.

33. Refusal, Suspension and Termination

CGA may refuse, suspend or terminate Website access or a service where:

  • These Terms are materially breached;

  • Required fees remain unpaid;

  • Necessary documents or instructions are not provided;

  • A conflict of interest arises;

  • Continuing the work may violate law or professional obligations;

  • Fraud, forgery, abuse or security risk is reasonably suspected; or

  • The relevant service becomes unavailable.

Termination will not affect rights, fees or obligations accrued before termination.

Where appropriate, client documents will be handled according to the engagement terms, professional duties and applicable law.

34. Force Majeure

CGA will not be responsible for delay or failure caused by events reasonably beyond its control, including natural disasters, epidemic, war, civil disturbance, government action, regulatory change, court closure, portal outage, internet failure, cyber incident, labour disruption or failure of a third-party service.

CGA will make reasonable efforts to resume affected services when practicable.

35. Complaints and Grievance Redressal

Questions, service complaints and refund requests may be submitted to:

Grievance Officer: Naveen Kumar Shukla
Designation: Advocate and Partner
ChandraGhanshyam & Associates LLP
310/104-C, Alopibagh
Prayagraj - 211006
Uttar Pradesh, India

Email: connectus@chandraghanshyam.com
Alternative Email: chandraghanshyamandassociates@gmail.com
Telephone: +91-9415-652-192

Please include your name, contact information, invoice or enquiry number, description of the issue and supporting documents.

Where applicable under consumer law, CGA will acknowledge a consumer complaint within forty-eight hours and endeavour to resolve it within one month of receipt.

36. Governing Law and Dispute Resolution

These Terms and Website use are governed by the laws of India.

The parties should first attempt to resolve a dispute through written communication and good-faith discussion.

If the dispute remains unresolved, the parties may mutually agree to mediation.

Subject to mandatory consumer-protection and other non-waivable jurisdictional rights, disputes relating solely to Website use will be subject to the jurisdiction of the competent courts at Prayagraj, Uttar Pradesh.

A professional engagement may contain separate dispute-resolution, arbitration or jurisdiction provisions.

37. Changes to These Terms

CGA may update these Terms to reflect changes in law, services, technology or business practices.

The revised version will be posted on the Website with an updated date. Material changes may also be communicated through an appropriate channel where required.

Continued use after the revised Terms become effective constitutes acceptance of the revised Terms. Changes will not retrospectively reduce an accrued mandatory right.

38. Severability

If any provision of these Terms is held invalid or unenforceable, it will be modified or removed only to the minimum extent necessary.

The remaining provisions will continue in effect.

39. No Waiver

Failure or delay by CGA in enforcing a provision does not waive its right to enforce that provision later.

40. Assignment

You may not assign your rights or obligations under these Terms without CGA's prior written consent.

CGA may assign or transfer its rights and obligations as part of a lawful restructuring, merger, transfer of business or engagement arrangement, subject to applicable law and professional obligations.

41. Entire Agreement

These Terms, together with the Privacy Policy, Website Disclaimer and any applicable quotation, invoice, service order or engagement letter, constitute the agreement governing Website use and the relevant service.

Headings are included for convenience and do not limit the interpretation of any clause.

42. Contact Information

For questions regarding these Terms, contact:

ChandraGhanshyam & Associates LLP
310/104-C, Alopibagh
Prayagraj - 211006
Uttar Pradesh, India

Email: connectus@chandraghanshyam.com
Alternative Email: chandraghanshyamandassociates@gmail.com
Telephone: +91-9415-652-192
Website: www.chandraghanshyam.com

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