Disclaimer

1. Purpose of this Disclaimer

This Disclaimer explains the nature and limitations of information, tools and resources made available through TaxGraph LLP’s public websites and communications.

References to “TaxGraph”, “we”, “us” or “our” mean TaxGraph LLP.

This Disclaimer should be read together with the Terms of Use and Privacy Policy.

2. General information, not case-specific advice

Information published on the TaxGraph website is provided for general business and informational purposes.

Accounting, taxation, financial, corporate and regulatory matters often depend on facts that cannot be assessed from general website content alone.

Website information should therefore not be treated as accounting, tax, financial, regulatory or other case-specific professional advice for a particular person or organisation unless TaxGraph has separately agreed to provide the relevant service in relation to those circumstances.

Nothing on the TaxGraph website should be treated as legal advice. Where legal advice is required, advice should be obtained from an appropriately qualified legal professional.

A visitor should not make or delay a material decision solely because of general information published on the website where the matter requires consideration of specific facts.

3. No professional engagement from general communication

Reading website content, downloading a resource, completing an assessment, submitting an enquiry, exchanging preliminary correspondence or attending an introductory conversation does not by itself create a professional engagement.

The scope of any professional work must be separately agreed.

Until an engagement is established, general communications should not be understood as a formal opinion, certification, representation or conclusion on a particular matter unless TaxGraph expressly states otherwise in writing.

4. Tax, corporate and regulatory information can change

Tax rates, due dates, procedures, forms, portal functionality, thresholds, exemptions, notifications, circulars, interpretations and other legal or regulatory requirements may change.

An article, guide, regulatory update or website page is prepared by reference to the information and context available at the relevant time.

Later developments may affect its continuing relevance.

Where a matter affects a filing, payment, transaction, compliance obligation or legal right, the current position and the facts of the particular case should be checked before action is taken.

5. Business Accounting Health Check

The Business Accounting Health Check is an indicative diagnostic tool.

Its purpose is to help identify possible areas of accounting control that may deserve attention based on the responses provided.

The score or result is not:

• an audit opinion;
• an assurance conclusion;
• a certification;
• a representation that accounts are correct or incorrect;
• a substitute for reviewing accounting records and supporting information; or
• a guarantee regarding business, financial, tax or compliance outcomes.

A result should be understood in the context of the questions asked and the information provided by the user.

6. Accounting and bookkeeping information

General material concerning accounting processes, reconciliations, closing procedures, receivables, payables, controls or reporting is intended to illustrate sound business practices and areas that may warrant attention.

It does not establish that a particular accounting treatment, adjustment or control is appropriate for every organisation.

The correct treatment may depend on applicable accounting standards, contractual terms, transactions, records, materiality, management judgments and other circumstances.

7. Financial Analysis & Advisory

Financial models, scenarios, forecasts, projections and examples involve assumptions about future events.

Actual results can differ from assumptions or projections.

Illustrative financial models or scenarios shown on the TaxGraph website are provided to explain how financial analysis can support business decisions. They are not predictions or guarantees of future performance.

Business Financial Planning offered or discussed by TaxGraph concerns business finance and decision support.

Fractional CFO Support describes senior finance support provided to management within an agreed scope. It does not mean that TaxGraph or any of its personnel is appointed as the chief financial officer or any other officer of a client, holds any statutory position or responsibility within a client organisation, or takes over the responsibilities of the client’s management, Chartered Accountant, statutory auditor or other professional advisers. Management remains responsible for its own decisions.

Nothing on the general TaxGraph website should be interpreted as personal investment advice, a recommendation to buy or sell securities, portfolio-management advice or a representation that TaxGraph is providing a regulated investment-advisory service.

8. Business setup, registrations and compliance outcomes

Where TaxGraph assists with registrations, filings, applications, amendments or other compliance processes, the final acceptance, approval, registration, processing time or action of a government department, regulator, portal, bank or other external authority remains subject to that authority’s requirements and decision-making process.

General website descriptions should not be interpreted as a guarantee that a particular application, registration, filing or approval will be accepted or completed within a particular time.

9. Downloadable resources, checklists and templates

A checklist, spreadsheet, template, guide or other downloadable resource is provided as a practical starting point for its stated purpose.

It cannot account for every business model, transaction, accounting system, industry, contractual arrangement or legal requirement.

Users should adapt resources to their own circumstances and obtain appropriate review where necessary.

The provision of a template or checklist does not mean TaxGraph has reviewed or approved the user’s completed document, records or processes.

10. Articles, insights and regulatory updates

Articles, guides, regulatory updates, notices and similar content may discuss developments of general relevance.

The publication date and context matter.

A subsequent amendment, notification, clarification, judicial decision, administrative practice or other development may alter the position.

TaxGraph may update material where appropriate but does not guarantee that every historical publication will be continuously revised after publication.

11. External links and third-party information

TaxGraph may link to government portals, regulatory materials, service providers, external platforms or other third-party resources.

External links may be useful for reference, communication or functionality.

TaxGraph does not control the continued availability, security, content or accuracy of an independent third-party website merely because it is linked from a TaxGraph page.

Where a decision depends on information published by an authority or regulator, users should consider the authoritative source applicable to the matter.

12. No audit, assurance or certification through website content

Nothing published on the general TaxGraph website constitutes an audit report, assurance report, certification, verification opinion or other formal professional conclusion on a particular organisation or set of records.

Where a matter requires an audit, assurance, certification or another service that is subject to professional eligibility, registration or other regulatory requirements, that service must be undertaken under a separate engagement by an appropriately authorised professional or entity.

References to review, reconciliation, supervision, control or accounting health are not, by themselves, statements that statutory audit or assurance procedures have been performed.

13. No guarantee of outcome

TaxGraph does not represent that use of website information, a resource, a diagnostic tool or an introductory discussion will produce a particular tax, accounting, compliance, financial or business result.

Outcomes can depend on facts, decisions, third parties, government authorities, market conditions and events outside TaxGraph’s control.

Where TaxGraph accepts a professional engagement, the responsibilities and deliverables for that engagement will be governed by the agreed scope and terms.

14. Website availability and technical information

We aim to maintain the website responsibly, but no website or external service can be guaranteed to operate without interruption or error.

Website content may occasionally contain a typographical, technical or formatting error. Where a material error is identified, TaxGraph may correct it.

Users should confirm material information before relying on it for a significant action.

15. Your decisions

The purpose of TaxGraph’s public content is to make useful information and practical business perspectives available.

It does not remove the need to consider the circumstances of a particular decision.

Where the consequences of a decision could be significant, appropriate advice should be obtained before acting.

16. Contact

If you would like TaxGraph to consider a specific requirement rather than relying on general website information, contact discuss@taxgraph.in.

TaxGraph LLP
1204, RG Trade Tower
Netaji Subhash Place, Pitampura
Delhi – 110034
India