Disclaimer

This website is not an advertisement, and it is not a solicitation of work. Nothing on it is an offer to act for you or an inducement of any kind.

It exists so that a person looking for Upadhyay Suraj & Co. can find accurate particulars about the firm and the nature of its work. Its contents are published in accordance with the guidelines issued by the Institute of Chartered Accountants of India on the posting of particulars on websites by Chartered Accountants in practice.

Some of the work described here — audit and the other attest functions — is reserved by statute to Chartered Accountants. The Institute's guidelines permit information about those services to be made available only on a specific request from the person who wants it.

This site is designed to that restriction. Such information sits behind your own navigation to the page concerned, and it is not circulated by email or otherwise on our initiative.

Nothing on this website is professional advice, and none of it is a substitute for advice. What you read here is general information. It does not take account of your facts, your figures or the position taken in your own matter.

Do not act on it, and do not decide against acting, without advice on your own circumstances.

Statutory positions change — by amendment, by notification, by circular, and by the decisions of courts and tribunals. Each page states the position as we understood it at the date shown on that page. We revise these pages, but we cannot warrant that any page reflects the law as it stands at the moment you read it.

One change affects every page here that touches income tax. The Income-tax Act, 2025 came into force on 1 April 2026 and repealed the Income-tax Act, 1961. The Income-tax Rules, 2026 replace the Income-tax Rules, 1962.

Periods up to 31 March 2026 continue to be governed by the earlier Act and the earlier Rules. Returns, assessments, appeals and other proceedings relating to those periods do not simply move across to the new statute.

So check which statute applies to the year you are dealing with before you rely on anything you read about income tax. A section, form or rule number under the 1961 Act is not interchangeable with its counterpart under the 2025 Act, and the two sets of Rules are numbered differently.

Reading this website does not make you a client of the firm. Nor does sending an enquiry, making a telephone call, or exchanging email about what an engagement might involve.

An engagement begins only on a written engagement letter signed by both parties, recording the scope of the work and the responsibilities of each side. Until that letter exists, nothing here creates a duty of care to you.

Please do not send confidential or privileged information through the contact form, or by WhatsApp or any other messaging service, before an engagement exists.

Until we are engaged we cannot treat what you send as protected. We may also already be acting for someone whose interests are opposed to yours, which is why we run a check before accepting work. We are separately bound to ensure adequate secrecy of client matters handled through this website.

Describe the matter in general terms; keep names, figures and documents until we confirm we can act.

Links to the Institute, and to Government, departmental and regulatory portals, are provided for convenience. Those websites are not under our control and we are not responsible for their contents. A link is not an endorsement. Where a statutory position matters to you, the authoritative text is the one published by the Government, not our description of it.

Questions about this disclaimer may be sent to casurajupadhyay@causnc.com.