Terms of Use 

The information provided on this website is solely for creating awareness and educating  the  general public on the topics of finance, accounts and taxes etc and for their general understanding. Whilst the Institute of Chartered Accountants of India (ICAI) takes all reasonable steps to ensure the accuracy of all information available under this section, it does not guarantee the completeness, efficacy, accuracy, usefulness or timeliness of such information. Readers/viewers/users of this website are advised not to act purely on the basis of information provided herein but to exercise their own judgment with respect to its use and/or verify/check any information with any other authenticated source(s), and to obtain any appropriate professional advice before acting on the information provided in the Website. Neither, the ICAI nor any official or person connected with it accepts and hereby disown any  liability arising from the use of this information.  

Though, every effort has been made to avoid errors or omissions in the content translated in other Indian languages on this website, if any mistake, error or discrepancy is noticed, it may be brought to our notice for immediate correction Viewers are advised to verify the contents from authenticated version. In no event,  ICAI shall be liable in any manner whatsoever to any person for any loss or damage whether direct or indirect arising out of  the use of any information/material available on this Website.

Links to other websites which have been included on this site are provided to help you to meet your needs for relevant and related information. ICAI shall  not be in any manner be responsible for the authenticity and reliability of the contents available on the linked websites and does not necessarily endorse the view expressed therein.  ICAI cannot guarantee the availability of such linked pages at all times. ICAI shall not be liable for any  loss or damage arising from access to those web sites.

The listing of any person or organisation in any part of this website in no way implies any form of endorsement by the ICAI.

These terms and conditions shall be governed by and construed in accordance with the Indian Laws. Any dispute arising under these terms and conditions shall be subject to the exclusive jurisdiction of the Indian Courts at Delhi

Copyright  Notice

The reproduction of Material or contents featured on this website may be reproduced only for knowledge dissemination and awareness purposes with prior written permission from ICAI and  copyright acknowledged subject to the provisions of the Copyright Act, 1957.  However, the material has to be reproduced accurately and not to be used in a distorted , derogatory or misleading manner. Wherever the material is being published or issued to others in any form, the source must be prominently acknowledged. However, the permission to reproduce this material shall not extend to any material which is identified as being copyright of a third party. Authorisation to reproduce such material must be obtained from respective copyright holders concerned.

Disclaimer of warranties and liabilities

The contents of this Web Site are provided on an “as is” basis without warranty of any kind. The ICAI cannot be held responsible or liable –

  • as to the accuracy, correctness, reliability, currentness, timeliness, non-infringement, title, merchantability or fitness for any particular purpose of the contents of this Web Site;
  • the contents available through this Web Site or any functions associated therewith will be uninterrupted or error-free, or that defects will be corrected or that this Web Site and the server is and will be free of all viruses and/or other harmful elements.

ICAI shall also not be liable in any manner whatsoevr for any  loss  or damage of any kind,  whether direct or indirect arising out of the use of the Web Site, including but not limited to any damage or loss suffered as a result of reliance on the contents contained in or available from the Web Site.

The contents on this Web Site do not constitute financial or other professional advice. If financial or other professional advice is required, services of a competent professional should be sought.

Right to Access

ICAI reserves all right to deny or restrict access to this Web Site to any person, or to block access from a particular Internet address to this Web Site, at any time, without ascribing any reasons whatsoever.

ICAI reserves the right to update or modify this Web Site from time to time.  

Linking Policy

Links to external websites / portals

At some places in this Website, you shall find links to other websites/portals. This links have been placed for your convenience. ICAI is not responsible for the contents and reliability of the linked websites and does not necessarily endorse the views expressed in them. Mere presence of the link or its listing on this Website should not be assumed as endorsement of any kind. We cannot guarantee that these links will work all the time and we have no control over availability of linked pages.

Links to this Website by other websites

Linking to or framing of this Web Site or any of the contents are prohibited except with prior permission from ICAI. Any violation would be dealt with in accordance with law. 

ICAI reserves the right to disable any links to, and frames of any site containing inappropriate, profane, defamatory, obscene, indecent, or unlawful topics, names, material, or information.

Privacy Policy

If this site requests you to provide personal information, you will be informed for the particular purposes for which the information is gathered and adequate reasonable security measures will be taken to protect your personal information.

We do not sell or share any personally identifiable information volunteered on the ICAI Website to any third party (public/private). Any information provided to this Website will be protected from loss, misuse, unauthorized access or disclosure, alteration, or destruction.

We gather certain information about the User, such as Internet protocol (IP) addresses, domain name, browser type, operating system, the date and time of the visit and the pages visited. We make no attempt to link these addresses with the identity of individuals visiting our site unless an attempt to damage the site has been detected or otherwise required.

Use of Cookies

This Web site use “cookies” to help you personalize your online experience. A cookie is a text file that is placed on your hard disk by a Web page server. Cookies cannot be used to run programs or deliver viruses to your computer. Cookies are uniquely assigned to you and can only be read by a web server in the domain that issued the cookie to you.

One of the primary purposes of cookies is to provide a convenience feature to save you time. The purpose of a cookie is to tell the Web server that you have returned to a specific page. When you return to the same this site, the information you previously provided can be retrieved.

You can accept or decline cookies. Most Web browsers automatically accept cookies, but you can usually modify your browser setting to decline cookies if you prefer. If you choose to decline cookies, you may not be able to fully experience the interactive features of the Web sites you visit.