Welcome to Pathak Associates. These Terms and Conditions ("Terms") govern your engagement with us — Pathak Associates ("Firm", "We", "Us") — and form a binding agreement between us and you ("Client", "You").

By visiting our website, requesting a consultation, making a payment, or engaging any of our services, you agree to these Terms. Please read them carefully.

Pathak Associates is a tax consultancy firm led by Mr. Sanjay Pathak, with over 30 years of expertise in tax advisory, compliance, and business registration services. We operate from Ranchi, Jharkhand and Noida, Uttar Pradesh.

Pathak Associates offers a comprehensive range of professional tax, compliance, and business advisory services, including but not limited to:

• Income Tax Return (ITR) filing for individuals and businesses

• GST registration, return filing, and compliance

• TDS return filing and tax optimisation

• Company, LLP, and business registrations

• Corporate compliance and ROC filings

• Trademark registration and IP advisory

• Accounting, bookkeeping, and financial statement preparation

• MSME / Udyam, FSSAI, DSC, and other licences

The above is a representative list. The full catalogue of services is available at services page. The scope for each engagement will be agreed upon at the time of onboarding.

To enable us to serve you well, you agree to:

• Provide complete, accurate, and timely documents and information as requested

• Disclose all income, assets, transactions, and foreign assets truthfully

• Promptly review and approve all returns or filings we prepare before they are submitted

• Inform us immediately of any notices, demands, or correspondence received from the Income Tax Department, GST authorities, ROC, or any statutory body

• Maintain records as required under applicable law (Section 44AA, Income Tax Act and Section 35, CGST Act)

Any penalties, demands, or consequences arising from inaccurate or incomplete information provided by you shall be your sole responsibility. We act on the information you share with us in good faith.

Fee Structure: All fees are communicated upfront before work begins. Fees are customised based on the complexity, volume, and urgency of each engagement. Applicable GST is charged additionally at the prevailing rate.

Payment Terms:

• Payment is due as per the schedule agreed at the time of engagement

• Payments are accepted via NEFT, RTGS, IMPS, or UPI to Pathak Associates' official bank account only

• Work product (filed returns, compliance reports, certificates) will be delivered upon full clearance of fees

Refund Policy:

• Once work has commenced on your service, fees paid are non-refundable

• If a refund is applicable due to non-performance solely on our part, requests must be made in writing within 7 days

• GST paid on services cannot be refunded as it is remitted directly to the Government of India

Our advice is based on the information you provide and the laws in force at the time of the engagement. We do not guarantee specific tax savings, refunds, or outcomes.

Tax and compliance laws are subject to frequent changes. Pathak Associates shall not be responsible for changes in law that affect advice previously provided.

Our total liability for any claim shall not exceed the fees paid by you for the specific service in the preceding three months.

We shall not be liable for penalties, demands, or losses resulting from inaccurate information provided by you, delayed approvals, or failure to act on our advice in time.

Nothing in these Terms limits our liability in cases of wilful misconduct or gross negligence on our part.

Everything you share with us is held in strict confidence. We will not disclose your information to any third party except where required by law, with your written consent, or to professional advisors bound by equivalent confidentiality obligations.

We process your personal data in compliance with the Digital Personal Data Protection Act, 2023. You have the right to access, correct, and request deletion of your data. To exercise these rights, write to us at pathakassociates.ranchi@gmail.com.

We implement strong technical and organisational security measures to protect your data. You are advised to never share passwords, OTPs, or banking credentials with anyone — including us. We will never ask for them.

Our website uses cookies for performance analytics. By using our website, you consent to the use of cookies. These can be disabled via your browser settings.

All content on our website — including text, templates, calculators, logos, and branding — is the intellectual property of Pathak Associates and is protected under Indian copyright and trademark law.

Work product prepared for you (filed returns, reports, certificates) may be used by you for your own purposes. Reproducing, distributing, or commercially exploiting our website content or materials without our written permission is not permitted.

Either party may end the engagement by giving at least 15 days' written notice, subject to payment for all work completed up to that date.

Pathak Associates reserves the right to immediately terminate the engagement, without notice, if you:

• Provide false, fraudulent, or deliberately misleading information

• Request assistance with tax evasion, money laundering, or any unlawful activity

• Materially breach any of these Terms

Upon termination, your original documents will be returned to you. All work products will be released upon full settlement of outstanding fees.

We are required to verify client identity as part of our compliance obligations under the Prevention of Money Laundering Act, 2002. You agree to provide valid KYC documents (PAN, Aadhaar, address proof, business registration) when requested.

We reserve the right to decline or discontinue services if satisfactory KYC cannot be established.

We believe in resolving any concerns amicably. If a dispute arises, both parties agree to first attempt resolution through good-faith discussion within 30 days of a written notice.

If unresolved, the matter will be referred to arbitration under the Arbitration and Conciliation Act, 1996. The seat of arbitration will be Ranchi, Jharkhand, and proceedings will be conducted in English.

For all other matters, the courts of Ranchi, Jharkhand shall have exclusive jurisdiction.

Pathak Associates shall not be held responsible for delays caused by circumstances beyond our reasonable control — such as government portal outages (Income Tax e-filing portal, GST portal), acts of God, or government orders.

In such situations, we will notify you promptly and make every effort to resume services as quickly as possible.

We may update these Terms from time to time. Any changes will be communicated via our website or by email. Continuing to use our services after such notice means you accept the updated Terms.

For any questions, concerns, or legal notices under these Terms, please reach us at:

Website: pathakassociates.com

Email: pathakassociates.ranchi@gmail.com

Ranchi Office: +91-7783042999 · 302, Modi Heights Phase 1, Ranchi – 834001, Jharkhand

Noida Office: +91-7903445348 · Noida, Uttar Pradesh

By engaging the services of Pathak Associates, you confirm that you have read, understood, and agreed to these Terms and Conditions.

© 2026 Pathak Associates. All Rights Reserved.