Terms of Use

1. About this site and these terms

This website is published by Agarwal M & Co., a Chartered Accountancy practice with its office at Sunder Complex, Gandhi Park Road, Tinsukia – 786 125, Assam, India.

The site is provided for general information and to help you learn about our services and about Indian tax and regulatory matters. We may update, change or remove any part of the site, including these terms, at any time. The current version is always the one published on this page; please check back from time to time.

2. Information only — not professional advice

Everything on this site — service descriptions, blog posts, Knowledge Hub answers, calculators, mapping tables and other page content — is general information. It is not, and must not be relied on as, professional, financial, tax, accounting or legal advice for your specific situation.

Tax and regulatory law changes often, and how it applies depends on your particular facts. Before acting on anything you read here, please obtain advice tailored to your circumstances. Using this site, contacting us through it, or sending us an enquiry does not create a chartered accountant–client or any other professional relationship; that begins only when we have agreed an engagement with you in writing.

3. Our content is protected

The original material on this site is created by us and is protected by copyright and other intellectual property rights owned by or licensed to Agarwal M & Co.. This includes, but is not limited to:

• our service descriptions and page copy;
• our blog posts, articles and Knowledge Hub answers;
• the wording, structure, selection and arrangement of content; and
• the layout, design, look and feel of the site.

4. What you may and may not do

You may view the site, and download or print reasonable extracts, for your own personal, non-commercial reference. You may share a link to any page.

Without our prior written permission, you may not copy, reproduce, republish, sell, distribute, frame, or otherwise exploit our original content; nor may you systematically extract, scrape, harvest or use automated tools to collect content from the site, or reproduce any substantial part of it (including the selection, arrangement and presentation of data) in any database, dataset, AI training corpus or other compilation. You may make brief, fair quotations with clear attribution to Agarwal M & Co. and a link back to the source page.

5. Public law and factual data — what we do and do not claim

Some of the most useful material on this site is built on public, factual sources. This includes our tables mapping the Income-tax Act, 2025 and the Income-tax Rules, 2026 to the earlier 1961 Act and 1962 Rules, and our TDS/TCS and DTAA rate tables. The underlying law, section and rule numbers, rates and the like are drawn from public material published by the Income Tax Department and the Institute of Chartered Accountants of India (ICAI).

We do not claim to own the law itself, the bare statutory text, or the underlying facts and figures — these are public and remain free for anyone to use. What we have done is compile, organise, cross-reference and present this material for convenience. Our copyright extends to that original compilation, expression, commentary and presentation, not to the public facts they convey.

This compiled data is offered for quick reference only and on an “as is” basis. It may contain errors, omissions or items that have since changed, and it is no substitute for the bare Act, Rules, notifications and official sources. Always verify against the bare Act and the relevant official source before you rely on anything. We give no warranty as to its accuracy, completeness or currency.

6. No warranty

The site and all content on it are provided “as is” and “as available”, without warranties of any kind, whether express or implied. While we take care to keep the site accurate and useful, we do not warrant that it is complete, current, error-free or uninterrupted, or that it is fit for any particular purpose. Any reliance you place on the site is at your own risk.

7. Links to other websites

The site may link to government portals, regulators and other third-party websites for your convenience — for example the Income Tax e-Filing portal, the GST portal, MCA21, ICAI, TRACES and EPFO. We do not control those sites and are not responsible for their content, accuracy, availability or practices. A link is not an endorsement, and your use of any linked site is governed by that site’s own terms and policies.

8. Limitation of liability

To the fullest extent permitted by law, Agarwal M & Co., its partners and its personnel will not be liable for any loss or damage — whether direct, indirect, incidental, consequential or otherwise — arising out of or in connection with your access to, use of, or inability to use this site, or your reliance on any content on it. Nothing in these terms limits any liability that cannot be excluded under applicable law.

9. Permission, copyright and takedown requests

To request permission to reproduce or reuse our content beyond what is allowed above, or to raise a copyright or takedown concern, email us at [email protected] with the specific page or URL and details of your request or complaint. We review such requests in good faith and respond as promptly as we reasonably can.

10. Governing law and jurisdiction

These terms, and any dispute or matter arising out of or relating to this site, are governed by the laws of India. The courts at Tinsukia, Assam, India will have exclusive jurisdiction, subject to any non-excludable rights you may have under applicable law.

11. Contact

Questions about these Terms of Use can be sent to Agarwal M & Co. at [email protected] or +91 99902 56722, or by post to Sunder Complex, Gandhi Park Road, Tinsukia – 786 125, Assam, India.