Terms of Service

KSRM Associates
E 202 Proview Laboni, Crossing Republik, Ghaziabad, Uttar Pradesh — 201016
Email: carsmishra@gmail.com
Phone: +91 8882903601 / +91 9896022608

1. Introduction and Acceptance

These Terms of Service ("Terms") govern your use of the website https://ksrmassociates.com/ ("Website") operated by KSRM Associates ("we", "us", "our", or "the Firm"), a Chartered Accountancy firm registered under the Institute of Chartered Accountants of India (ICAI).

By accessing or using this Website, downloading any resources, submitting an enquiry, or engaging our professional services, you ("you" or "the Client") agree to be bound by these Terms. If you do not agree with any part of these Terms, please do not use this Website or engage our services.

These Terms should be read alongside our Privacy Policy, which is incorporated herein by reference.

2. About KSRM Associates

KSRM Associates is a professional Chartered Accountancy firm offering accounting, taxation, MCA compliance, and financial advisory services. Our partners — Kuldeep Saini (FCA), Ravi Shankar Mishra (FCA), and Jasvinder Singh (ACA) — are members of the Institute of Chartered Accountants of India (ICAI) and are bound by the ICAI Code of Ethics and professional standards.

The firm's registration details and ICAI membership numbers are available upon request.

3. Website Use

3.1 Permitted Use

You may use this Website for lawful purposes only, specifically to:

Learn about KSRM Associates and our services
Submit enquiries through our contact form
Download freely available resources
Purchase digital resources offered on our Resources page
Access blog content and compliance updates

3.2 Prohibited Use

You must not use this Website to:

Violate any applicable Indian or international law or regulation
Transmit any unsolicited commercial communications (spam)
Attempt to gain unauthorised access to any part of our Website or server
Introduce viruses, malware, or any other malicious code
Scrape, harvest, or extract data from this Website using automated tools
Impersonate KSRM Associates, our employees, or any other person or entity
Use the Website in any way that could damage, disable, or impair its operation

We reserve the right to terminate access to this Website for any user who violates these Terms.

3.3 Website Availability

We strive to keep this Website available at all times, but we do not guarantee uninterrupted access. The Website may be temporarily unavailable due to maintenance, technical issues, or circumstances beyond our control. We will not be liable for any loss or inconvenience caused by Website downtime.

4. Information on This Website

4.1 General Information Only

The content published on this Website — including blog posts, articles, guides, checklists, and FAQs — is provided for general informational purposes only. It does not constitute professional accounting, tax, legal, or financial advice.

Tax laws, compliance requirements, and regulations change frequently. While we make reasonable efforts to keep our content accurate and up to date, we cannot guarantee that all information on this Website reflects the most current legal position at the time you read it.

4.2 No Client Relationship

Reading content on this Website, downloading a resource, or submitting a contact form enquiry does not create a professional engagement or client-advisor relationship between you and KSRM Associates. A professional relationship is established only upon:

Execution of a formal engagement letter or service agreement between you and KSRM Associates, and
Receipt of agreed professional fees (or written agreement on fee terms)

4.3 Seek Professional Advice

Before making any financial, tax, or compliance decision, we strongly recommend you consult a qualified Chartered Accountant or other relevant professional who can assess your specific circumstances. Do not act solely on information found on this Website without obtaining personalised professional advice.

5. Professional Services — Terms of Engagement

When you engage KSRM Associates for professional services, the following terms apply in addition to these general Terms of Service. A formal engagement letter will be provided setting out the specific scope, fees, and timelines for each engagement.

5.1 Scope of Services

We will provide only those services expressly agreed upon in the engagement letter. Any additional services requested beyond the agreed scope will be subject to separate agreement and additional fees.

5.2 Client Responsibilities

To enable us to provide services effectively, you agree to:

Provide accurate, complete, and timely information, documents, and records as requested
Notify us promptly of any changes in your circumstances that may affect the services
Review and approve all documents, returns, and filings before submission where required
Meet agreed deadlines for providing information — noting that delays on your part may result in missed statutory filing deadlines for which KSRM Associates cannot be held responsible
Maintain your own records as required under applicable law

5.3 Fees and Payment

Professional fees will be as agreed in the engagement letter or quotation provided to you
Fees are generally payable in advance or as specified in the engagement letter
We reserve the right to withhold services, documents, or filings until outstanding fees are paid
Late payment of fees may attract interest at 18% per annum from the due date
Fees quoted are exclusive of GST unless expressly stated otherwise. GST at the applicable rate will be added to all invoices
Out-of-pocket expenses (government fees, stamp duty, notary charges, travel expenses where applicable) will be billed separately at actuals

5.4 Timelines and Deadlines

We will make reasonable efforts to complete services within agreed timelines
Statutory deadlines (ITR filing, GST return due dates, ROC filing deadlines, etc.) are fixed by law. It is the client's responsibility to engage us with sufficient advance notice to allow timely completion
KSRM Associates will not be liable for penalties or late fees arising from statutory deadline breaches where the client failed to provide required information or instructions in time

5.5 Accuracy of Information

Our work product — returns, reports, statements, and advice — is based entirely on the information provided by you. We are not responsible for inaccuracies, omissions, or errors in our work that result from incomplete, inaccurate, or misleading information provided by the client.

5.6 Confidentiality

We are bound by the ICAI Code of Ethics, which imposes a strict duty of professional confidentiality. We will not disclose your confidential information to any third party except:

Where required by law or a lawful regulatory order
To government portals and regulatory bodies as part of filing services
With your express written consent

This obligation of confidentiality continues after the conclusion of the engagement.

5.7 Independence

KSRM Associates maintains its professional independence as required by ICAI standards. We reserve the right to decline or withdraw from an engagement where our professional independence may be compromised or where we have a conflict of interest that cannot be resolved.

5.8 Limitation of Liability

To the fullest extent permitted by applicable law:

KSRM Associates' total liability to you in connection with any professional engagement shall not exceed the total fees paid by you for the specific service giving rise to the claim
We shall not be liable for any indirect, incidental, consequential, special, or punitive damages, including loss of profits, loss of data, or loss of business opportunity
We shall not be liable for any loss arising from reliance on general information published on this Website (which does not constitute professional advice)
We shall not be liable for penalties, interest, or late fees arising from statutory deadline breaches caused by the client's failure to provide timely information or instructions

Nothing in these Terms excludes liability for fraud, wilful misconduct, or gross negligence.

5.9 Termination of Engagement

Either party may terminate the professional engagement by giving reasonable written notice. Upon termination:

All outstanding fees for work completed to the date of termination become immediately payable
We will provide you with copies of documents and records belonging to you
We reserve the right to retain copies of our working papers
We will cease acting on your behalf with relevant authorities from the date of termination

6. Digital Resources (Paid and Free)

This section applies to resources available for download on our Resources page (/resources).

6.1 Free Resources

Free resources may be downloaded without charge. They are provided for general informational purposes only and do not constitute professional advice. See Section 4 regarding the limitations of information on this Website.

6.2 Paid Resources

Paid resources are available for purchase through our Website via Razorpay or UPI
Payment must be completed before access to paid resources is granted
Upon successful payment, you will receive a download link via email within 15 minutes
All sales of digital resources are final. Refunds will not be provided once a download link has been accessed, except in cases of technical failure on our part

6.3 Licence for Resources

All resources — free and paid — are provided for the personal or internal business use of the purchaser / downloader only. You may not:

Resell, redistribute, or sublicense any resource to third parties
Publish or share resources publicly without our written permission
Remove any KSRM Associates branding or attribution from resources
Use resources to create derivative works for commercial sale

A single purchase licence covers use within one business entity and its employees. If you require a multi-entity or commercial licence, contact us.

6.4 No Warranty on Resources

Resources are provided on an "as is" basis. While we prepare them with care and update them periodically, we do not warrant that they are complete, accurate, or current at the time of your use. They are not a substitute for professional advice tailored to your specific circumstances.

7. Intellectual Property

7.1 Our Content

All content on this Website — including text, graphics, logos, icons, images, blog posts, guides, templates, and resources — is the intellectual property of KSRM Associates or is used with permission. It is protected under the Copyright Act, 1957 and applicable intellectual property laws.

You may not reproduce, republish, distribute, sell, or otherwise use our content for any commercial purpose without our prior written consent.

7.2 Personal Use Permitted

You may print or download content from this Website for your own personal, non-commercial reference, provided you do not modify the content and you acknowledge KSRM Associates as the source.

7.3 Trademarks

"KSRM Associates" and associated logos are the trade names and marks of the Firm. You may not use these names or marks without our express written permission.

8. Third-Party Links

This Website may contain links to third-party websites including government portals (Income Tax e-filing, GSTN, MCA21), professional bodies (ICAI), and other external resources. These links are provided for your convenience only.

We do not endorse, control, or take responsibility for the content, privacy practices, or accuracy of any third-party website. Visiting any linked third-party website is at your own risk.

9. Disclaimer of Warranties

This Website and all content on it are provided on an "as is" and "as available" basis without warranties of any kind, either express or implied, including but not limited to:

Warranties of merchantability or fitness for a particular purpose
Warranties that the Website will be uninterrupted, error-free, or free of viruses
Warranties regarding the accuracy, completeness, or currency of any content

To the fullest extent permitted by applicable Indian law, KSRM Associates disclaims all such warranties.

10. Indemnification

You agree to indemnify, defend, and hold harmless KSRM Associates and its partners, employees, and agents from and against any claims, liabilities, damages, losses, and expenses (including reasonable legal fees) arising out of or in connection with:

Your use of this Website in violation of these Terms
Your breach of any applicable law or third-party rights
Any inaccurate or misleading information provided by you in connection with our services

11. Governing Law and Jurisdiction

These Terms are governed by and construed in accordance with the laws of India.

Any dispute arising out of or in connection with these Terms, the Website, or the professional services of KSRM Associates shall first be attempted to be resolved amicably through good-faith negotiation.

If no amicable resolution is reached within 30 days, disputes shall be subject to the exclusive jurisdiction of the courts of Ghaziabad, Uttar Pradesh, India.

12. Grievance Redressal

In accordance with the Information Technology Act, 2000 and the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021, the Grievance Officer for KSRM Associates is:

Grievance Officer: Ravi Shankar Mishra (FCA)
Designation: Partner, KSRM Associates
Address: E 202 Proview Laboni, Crossing Republik, Ghaziabad, UP — 201016
Email: carsmishra@gmail.com
Phone: +91 8882903601

Grievances will be acknowledged within 48 hours and resolved within 30 days of receipt.

13. Changes to These Terms

We reserve the right to update or modify these Terms at any time. When we make material changes, we will update the "Last Updated" date at the top of this page.

Continued use of this Website after any changes to these Terms constitutes your acceptance of the revised Terms. If you do not agree with the revised Terms, please discontinue use of this Website.

14. Severability

If any provision of these Terms is found to be unlawful, void, or unenforceable by a court of competent jurisdiction, that provision shall be deemed severable from the remainder of the Terms, which shall continue in full force and effect.

15. Entire Agreement

These Terms, together with our Privacy Policy and any engagement letter executed for professional services, constitute the entire agreement between you and KSRM Associates with respect to your use of this Website and our services, and supersede all prior communications, understandings, or agreements.

16. Contact Us

If you have any questions about these Terms, please contact us:

KSRM Associates
E 202 Proview Laboni, Crossing Republik
Ghaziabad, Uttar Pradesh — 201016

📞 +91 8882903601
📞 +91 9896022608
✉️ carsmishra@gmail.com
🌐 https://ksrmassociates.com/contact

These Terms of Service were last updated in June 2026 and are effective from the date of Website launch.