Refund and Cancellation Policy

This Policy applies to all service categories offered by the Firm, encompassing but not limited to:

• Direct and indirect tax consultancy (Income Tax, GST, Customs & Excise, Stamp Duty);

• Tax return preparation and filing before the Income Tax Department and other statutory authorities;

• Tax litigation services before the Income Tax Appellate Tribunal (ITAT), High Courts, and the Supreme Court of India;

• GST compliance, registration, audit facilitation, and departmental representation;

• Corporate advisory, business structuring, and transactional due diligence;

• Statutory audit, internal audit, and management consultancy;

• Any ancillary or supplementary professional service offered via our digital platform.

This Policy does not govern engagement letters, retainer agreements, or project-specific contracts executed separately with the Firm. In the event of a conflict between this Policy and a separately executed engagement letter or contract, the terms of the engagement letter or contract shall prevail to the extent of such conflict.

In recognition of applicable consumer protection principles and in the interest of fair client relations, the Firm provides a strictly defined 10-calendar-day cooling-off period commencing from the exact date and time stamp of a confirmed and successful payment transaction ("Cooling-Off Period").

A request for a full refund of the professional fee (subject to deductions outlined in Clause 5) shall be considered valid and eligible for processing only when ALL of the following conditions are cumulatively and simultaneously satisfied at the time the refund request is formally received by the Firm:

The Firm reserves the absolute and sole right to verify these conditions through its internal records and to determine refund eligibility accordingly. The Firm’s determination in this regard shall be final and binding.

The nature of professional services is such that substantive work frequently commences immediately upon receipt of payment and relevant documents. If a refund request is received within the Cooling-Off Period but the Firm has already commenced work on the engagement, the Client shall be entitled to a partial refund only, calculated as follows:

• Time spent reviewing, analysing, and organising the Client’s documents and background information;

• Legal, tax, or regulatory research conducted specific to the Client’s case;

• Drafting of preliminary correspondence, notes, opinions, strategies, or submissions;

• Any internal meetings, discussions, or supervisory review pertaining to the Client’s matter;

• Time spent in communications (email or otherwise) with the Client or third parties on the Client’s behalf.

Regardless of whether a full or partial refund is approved, the following charges are non-refundable in all cases and shall be deducted from the gross refund amount:

The Firm shall have no obligation to issue any refund, whether in full or in part, under any of the following circumstances. The Client expressly acknowledges that these exclusions are reasonable and form a material part of the service agreement:

Strict adherence to the following procedure is a mandatory prerequisite for the processing of any refund request. Requests submitted in any manner other than as specified herein shall be deemed invalid and shall not be processed.

• Client’s full legal name as registered with the Firm;

• Registered email address and mobile number on record;

• Invoice number and/or payment transaction reference ID (as appearing on the payment confirmation email);

• Date and exact time of payment (to verify Cooling-Off Period eligibility);

• Name and description of the specific service for which the refund is sought;

• A clear, concise written statement of the reasons for cancellation;

• Bank account details for refund credit (Account Name, Account Number, IFSC Code, Bank Branch), in the event the original payment was made via UPI or a payment instrument that does not permit direct reversal.

The following timelines shall apply from the date of submission of a valid and complete refund request, subject to the eligibility determination by the Firm:

The Firm shall make best efforts to adhere to the timelines set forth above. However, the Firm shall bear no liability for delays attributable to banking system outages, payment gateway processing backlogs, or circumstances beyond the Firm’s reasonable control. The Client is advised to allow the full processing period before raising a follow-up query.

Notwithstanding anything contained in this Policy or any engagement letter:

• The Firm’s aggregate liability to the Client for any refund, compensation, or damages arising out of or in connection with this Policy or the underlying service agreement shall in no event exceed the total professional fee actually paid by the Client for the specific service in dispute.

• The Firm shall not be liable for any indirect, consequential, incidental, punitive, or special damages, including loss of profit, loss of data, or reputational harm, arising from the Firm’s decision on a refund request.

• The Firm’s liability shall be further subject to the limitations, caps, and exclusions specified in the applicable engagement letter or terms of service.

The Firm reserves the absolute right to modify, amend, revise, or repeal any provision of this Policy at any time and without prior notice. Any amendment shall be effective from the date of publication on the Firm’s website or digital platform. It is the Client’s responsibility to periodically review this Policy. Continued use of the Firm’s services following any such amendment constitutes acceptance of the revised terms.

If any provision of this Policy is held to be invalid, illegal, or unenforceable under applicable law, the remaining provisions shall continue in full force and effect, and the invalid provision shall be modified to the minimum extent necessary to make it enforceable. This Policy, read together with any applicable engagement letter or service agreement, constitutes the entire agreement between the parties with respect to refunds and cancellations and supersedes all prior oral or written understandings on the subject matter.

For queries or refund requests, contact our Billing Department:

[Insert Billing Email Address]