**PRIVACY POLICY**

**CPM & Company, Chartered Accountants**

CA Manish Dubey

📞 7011952999

*Last Updated: 13 May 2026*

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**1. Introduction**

CPM & Company, Chartered Accountants (\we\, \our\, \us\) is committed to protecting the privacy and confidentiality of personal information shared by our clients and visitors. This Privacy Policy explains how we collect, use, store, and protect your information.

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**2. Information We Collect**

We may collect the following information:

- Full name, contact number, email address

- PAN, Aadhaar, GST Number (for tax filing purposes only)

- Financial and business information required for service delivery

- Any documents shared for tax, audit, or compliance purposes

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**3. How We Use Your Information**

Your information is used solely for:

- Providing tax, GST, audit, and financial advisory services

- Filing Income Tax Returns, GST Returns, and statutory forms

- Sending important tax updates, notices, and compliance reminders

- Internal record-keeping as required by law

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**4. Data Confidentiality**

All client information is treated as **strictly confidential** in accordance with:

- The **Chartered Accountants Act, 1949**

- **ICAI Code of Ethics**

- **Income Tax Act, 2025**

- **Information Technology Act, 2000**

We do **not** sell, rent, or share your personal data with any third party for commercial purposes.

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**5. Data Sharing**

We may share your information **only** when:

- Required by law or regulatory authorities (Income Tax Dept., GST Dept.)

- Necessary to complete your tax filing or compliance work

- You have given explicit written consent

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**6. Data Security**

We take reasonable technical and organizational measures to protect your data from unauthorized access, misuse, or loss. All digital data is stored securely and access is restricted to authorized personnel only.

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**7. Retention of Data**

Client data is retained for a minimum of **8 years** as required under Indian tax laws and ICAI guidelines, after which it is securely deleted or destroyed.

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**8. Your Rights**

You have the right to:

- Access the personal information we hold about you

- Request correction of inaccurate data

- Request deletion of data (subject to legal retention requirements)

- Withdraw consent for non-essential communications

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**9. Cookies & Digital Platforms**

Our vCard / website may use basic cookies or analytics tools to improve user experience. No sensitive financial data is collected through cookies.

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**10. Contact Us**

For any privacy-related queries or concerns:

**CPM & Company, Chartered Accountants**

CA Manish Dubey

📞 7011952999

*(Available on WhatsApp)*

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**11. Changes to This Policy**

We reserve the right to update this Privacy Policy at any time. Changes will be reflected with a revised date at the top of this document.

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*By engaging our services or sharing your information with us, you agree to this Privacy Policy.

TERMS & CONDITIONS

CPM & Company, Chartered Accountants

CA Manish Dubey

📞 7011952999

Last Updated: 13 May 2026

1. Acceptance of Terms

By engaging the services of CPM & Company, Chartered Accountants, or by accessing our vCard / digital profile, you agree to be bound by these Terms & Conditions. If you do not agree, please discontinue use of our services.

2. About Us

CPM & Company is a Chartered Accountancy firm practicing in Direct Taxation, Indirect Taxation (GST), Audit, and Business Compliance under the regulations of the Institute of Chartered Accountants of India (ICAI).

3. Services Offered

We provide the following professional services:

Income Tax Planning, Advisory & ITR Filing

GST Registration, Returns & Compliance

Tax Audit & Statutory Audit

TDS / TCS Compliance & Returns

GST & Income Tax Notices, Assessments & Appeals

LLP / Company Formation & ROC Compliance

Business Advisory & Financial Consulting

4. Client Responsibilities

The client agrees to:

Provide complete, accurate, and timely information and documents

Inform us of any changes in business, income, or financial position

Review and approve all filings before submission

Pay professional fees as agreed upon engagement

Not hold the firm liable for errors arising from incorrect or incomplete information provided by the client

5. Professional Fees

Fees are charged based on the nature and complexity of services

A fee estimate will be provided before commencement of work

Fees once paid are non-refundable unless services are not rendered

GST is applicable on all professional fees as per prevailing rates

Delay in payment may result in suspension of services

6. Deadlines & Due Dates

We strongly advise clients to share documents well before due dates

CPM & Company shall not be responsible for penalties, interest, or late fees arising due to delay in submission of documents by the client

Statutory due dates are governed by respective laws and cannot be extended by the firm

7. Confidentiality

Both parties agree to maintain strict confidentiality of all information exchanged during the course of engagement. This obligation continues even after termination of services. Refer to our Privacy Policy for full details.

8. Limitation of Liability

Our liability is limited to the professional fees received for the specific service

We are not liable for any indirect, consequential, or incidental loss arising from our advice or services

Tax laws are subject to change; our advice is based on laws prevailing at the time of advice

It is the client's responsibility to stay updated on subsequent legal changes

9. Intellectual Property

All tax updates, flyers, guides, documents, and content shared by CPM & Company are the intellectual property of the firm and may not be reproduced, distributed, or used commercially without written permission.

10. Third Party Services

We may refer clients to third-party service providers (banks, registrars, legal consultants) where required. We are not responsible for the services, conduct, or outcomes delivered by third parties.

11. Termination of Services

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

All pending fees must be settled immediately

All original documents provided by the client will be returned

Work completed up to termination date will be billed accordingly

12. Dispute Resolution

Any disputes arising out of our services shall be:

First attempted to be resolved amicably through mutual discussion

If unresolved, referred to arbitration under the Arbitration & Conciliation Act, 1996

Subject to the jurisdiction of courts in New Delhi

13. Governing Law

These Terms & Conditions are governed by the laws of India, including the Chartered Accountants Act 1949, Income Tax Act 2025, GST Act, and all applicable ICAI regulations.

14. Amendments

CPM & Company reserves the right to amend these Terms & Conditions at any time. Continued use of our services after any changes constitutes acceptance of the revised terms.

15. Contact Us

For any queries regarding these Terms & Conditions:

CPM & Company, Chartered Accountants

CA Manish Dubey

📞 7011952999

(Available on WhatsApp)