Important information about using the ABMCO website

The text in section 1 above is reproduced verbatim as required by the ICAI Advisory dated 14 October 2020 (reference: M-626/14/2020) and must not be paraphrased. Sections that follow provide additional context, service-specific clarifications, and our contact details; they expand upon but do not modify or replace the verbatim text.

2. Website disclaimer

The content published on this Site — including articles, blog posts, calculators, checklists, downloadable PDFs, and FAQs — is provided for general informational and educational purposes only. It reflects ABMCO's reading of applicable tax and regulatory provisions as of the date of publication and does not constitute professional advice tailored to your circumstances. Author contributions, opinions, and dates are noted on each article; please rely on the date shown at the top of each page to gauge currency.

Tax laws and regulations change frequently. Court decisions, circulars, notifications, and FAQs issued by the Income Tax Department, GSTN, MCA, RBI, ICAI, and similar bodies may alter the position described on the Site. Where a circular, notification, or amendment issued after publication changes the position materially, we update the relevant page or append a dated note; until that update is published, the older position should not be relied upon. Always confirm the latest position with a qualified Chartered Accountant before acting on any information presented here.

3. Service-specific disclaimers

• Calculators & interactive tools

  Outputs are indicative only. They use simplified assumptions and may not reflect your full facts, transactions, deductions, exemptions, or carry-forward losses. Use them as planning aids — not as substitutes for a CA review. We do not store the inputs you enter into the calculators unless you explicitly choose to save them to a personal record.

• Checklists & document lists

  Document lists are typical for the named service. Your situation may require additional or fewer documents; ABMCO will confirm the actual list at engagement start, once we have reviewed the relevant facts and identified the assessment or registration year in scope.

• Blog posts & articles

  Articles are based on the law in force at the date of publication. We update material articles when material changes occur, but for live matters please reconfirm with us. Case studies referenced in articles are illustrative and do not refer to any specific client.

• Email & WhatsApp communications

  Pre-engagement communications (including responses to form submissions) do not constitute professional advice or an engagement. They are exploratory and confidential but non-binding, do not establish a fiduciary relationship, and are subject to the engagement letter or scope of work being signed by both parties.

• Free resources & newsletters

  Newsletter content is provided for general professional awareness. Subscribers receive professional updates only — we do not pitch services via email. See our Privacy Policy for the data we collect on subscription and how you can withdraw at any time.

• AI-assisted outputs

  Articles, summaries, and SEO descriptions authored with the help of AI tooling are reviewed by a CA partner before publication. AI-generated content is not used in client deliverables or filings, where engagement-letter standards apply.

4. No warranty & no liability

To the maximum extent permitted by law, ABMCO (and its partners, employees, and affiliates) make no warranty as to the accuracy, completeness, currency, or fitness-for-purpose of any information on this Site and shall not be liable for any loss arising from reliance on it, including any indirect, incidental, special, consequential, or punitive damages — loss of profits, revenue, business, anticipated savings, data, or goodwill.

Where you suffer a loss despite acting on ABMCO's professional advice within the scope of a signed engagement, our liability is governed by the engagement letter (and any limitation of liability clause it contains), not by these website terms. Nothing in this disclaimer seeks to exclude or limit liability that cannot be excluded or limited under applicable law (including death or personal injury caused by negligence, or fraud).

5. No solicitation

Nothing on the ABMCO Site constitutes an offer or solicitation in any jurisdiction where such an offer or solicitation would be unlawful. The Site is not intended to solicit clients in jurisdictions where ABMCO is not licensed or where the public dissemination of such information would conflict with local law or with ICAI guidelines on cross-border practice of the profession.

If you access the Site from outside India, you do so on your own initiative and are responsible for compliance with local laws. Cross-border engagements can only be accepted after the engagement team has reviewed the local regulatory requirements and a written cross-border agreement (where required) has been put in place.

6. External links

Links to third-party websites (ICAI, MCA, GSTN, Income Tax e-filing, RBI, SEBI, etc.) are provided for convenience. ABMCO does not endorse and is not responsible for the content, accuracy, security, or privacy practices of those sites. A link does not imply endorsement, affiliation, or recommendation. Accessing them is at your own risk; please review their respective terms and policies before submitting personal information or downloading files.

7. Confidentiality

Information you submit through the Site (via forms, email, or WhatsApp) is treated as confidential under ICAI's Code of Ethics. It is held by the partners and engagement team who need to see it to respond to you, and is not shared outside that group without your consent, except as required by law, by a regulator, or under a court order.

Pre-engagement communications do not, by themselves, create a fiduciary relationship. Such a relationship begins only on signing of an engagement letter or scope of work, after which our professional duties (including client-confidentiality rules) apply in full. See our Privacy Policy for details on how we handle personal data submitted through the Site.

8. Copyright & permitted use

All content on this Site is the intellectual property of ABMCO or its licensors and is protected by Indian and international copyright law. You may view and download a single copy of any page for personal, non-commercial reference, provided you retain all copyright and proprietary notices intact.

Any other use — including reproduction for redistribution, republication on another website, framing, mirroring, modification, commercial exploitation, or use in training data for machine-learning or AI systems — requires our prior written consent. Requests may be sent to the contact details in section 10. Quoting short excerpts with proper attribution and a clear link back to the source page is generally permitted for non-commercial discussion; please ask first if in doubt.

9. Changes to this disclaimer

We may update this page to reflect changes in ICAI guidelines, applicable law, or our practices. The “Last updated” date at the top of this page reflects the most recent revision. Material changes to the language required by ICAI (section 1) will not be made by us; if ICAI itself issues a revised mandatory statement in future, that revised text will replace the current verbatim block on the next scheduled review.

10. Contact

Questions about this disclaimer — including any concern about the applicability of ICAI Advisory M-626/14/2020 or about how we have presented material on the Site — may be sent using the details below. We respond to written enquiries within 7 working days.