Terms of use.

Acceptance of Terms

These Terms of Use (“Terms”) govern your access to and use of the website located at www.jksassociates.com and any related sub-domains, pages, or digital properties (collectively, the “Website”), owned and operated by JKS & Associates LLP, a limited liability partnership of Chartered Accountants registered with the Institute of Chartered Accountants of India (“ICAI”) under the Chartered Accountants Act, 1949.

By accessing, browsing, or using this Website, you confirm that you have read, understood, and agree to be bound by these Terms and our Privacy Policy, which is incorporated herein by reference. These Terms apply to all visitors, users, and others who access the Website.

If you are accessing this Website on behalf of an organisation or legal entity, you represent and warrant that you have the authority to bind that entity to these Terms, in which case “you” and “your” shall refer to that entity.

About JKS & Associates LLP

JKS & Associates LLP is a partnership firm of Chartered Accountants registered with the Institute of Chartered Accountants of India under the Chartered Accountants Act, 1949, and governed by the rules, regulations, and Code of Ethics issued by ICAI from time to time.

The Firm is engaged in the practice of chartered accountancy and provides professional services including, but not limited to, statutory audit, internal audit, risk assurance, forensic investigation, cybersecurity assurance, regulatory compliance advisory, ESG reporting, transfer pricing, tax litigation support, and related advisory services.

The Firm maintains its head office in New Delhi. References to “JKS”, “the Firm”, “we”, “us”, or “our” in these Terms refer to JKS & Associates LLP and its authorised personnel.

Website Use

This Website is provided for informational purposes only, in accordance with ICAI guidelines governing websites of Chartered Accountant firms. The Website has been designed as a “pull” model of information sharing, whereby interested parties may access information about the Firm and its services.

No Professional Advice

The information on this Website is provided on an “as is” basis and may not reflect the most current legal, regulatory, or professional developments. Laws, regulations, and professional standards are subject to change, and the information published here may not be updated to reflect such changes.

Before taking any action or making any decision based on information found on this Website, you should seek independent professional advice from a qualified Chartered Accountant, lawyer, or other relevant professional, having regard to your specific facts and circumstances. You should not act or refrain from acting on the basis of information on this Website without obtaining appropriate professional guidance.

A formal professional engagement with JKS & Associates LLP is established only through a written engagement letter or service agreement signed by an authorised partner of the Firm. Any professional advice provided by the Firm will be subject to the terms and conditions of such engagement, including any scope limitations, disclaimers, and liability caps expressly stated therein.

Intellectual Property

All content on this Website — including but not limited to text, articles, publications, research notes, regulatory summaries, graphics, logos, icons, images, audio clips, and the overall look and feel of the Website — is the exclusive intellectual property of JKS & Associates LLP or its content licensors, and is protected under the Copyright Act, 1957, the Trade Marks Act, 1999, and other applicable Indian and international intellectual property laws.

You may share links to our publicly available articles or publications, provided you do so in a manner that does not imply endorsement or affiliation, and that clearly attributes the content to JKS & Associates LLP. Any other use of Website content requires our prior written consent. To request permission, please contact us at connect@jksllp.com.

The firm name “JKS & Associates LLP”, the associated logo, and any stylised representations thereof are trademarks of the Firm. Nothing in these Terms grants any right or licence to use our trademarks without our prior written consent.

User Conduct & Submissions

When you submit an enquiry, contact form, or any other communication through this Website, you agree that:

• All information you provide is accurate, current, and complete to the best of your knowledge
• You will not submit information that is false, misleading, or intended to deceive
• You will not submit any content that infringes third-party intellectual property rights, contains malware or harmful code, or is otherwise unlawful
• You will not use our contact forms to solicit business from the Firm or its clients
• You consent to us contacting you in response to your submission

We reserve the right to remove or decline to process any submission that we consider, in our sole discretion, to be in violation of these Terms or applicable law.

By submitting content to us, you grant JKS & Associates LLP a non-exclusive, royalty-free licence to use, process, and respond to such content in connection with our normal business operations, subject to our Privacy Policy.

Disclaimer of Warranties

To the fullest extent permitted by applicable law, this Website and all content, information, publications, materials and services made available through it are provided on an “as is” and “as available” basis without warranties of any kind, whether express, implied or statutory.

JKS & Associates LLP does not warrant that:

• The Website will be uninterrupted, secure, error-free or continuously available;
• Any defects or errors will be corrected;
• The Website, its servers, emails or downloadable materials are free from viruses, malware, ransomware or other harmful components;
• Any content is accurate, complete, current or suitable for any particular purpose;
• Access to the Website will be compatible with all devices, browsers, operating systems or assistive technologies.

The Firm expressly disclaims all warranties, including implied warranties of merchantability, fitness for a particular purpose, title and non-infringement, to the maximum extent permitted by law.

Any reliance placed upon information available through this Website is solely at the user’s own risk.

Certain content may be generated, assisted or enhanced through technology tools, including artificial intelligence technologies. Such content is provided solely for informational purposes and should not be relied upon without obtaining appropriate professional advice tailored to the relevant facts and circumstances.

The Firm reserves the right to modify, suspend, restrict or discontinue any part of the Website at any time without notice.

Limitation of Liability

To the fullest extent permitted by applicable law, JKS & Associates LLP, its partners, directors, employees, consultants, representatives and affiliates shall not be liable for any loss, damage, liability, cost or expense arising from or relating to:

• Your access to, use of, inability to use, or reliance upon the Website;
• Errors, omissions, inaccuracies or delays in Website content;
• Unauthorised access to, disclosure of, alteration of, or destruction of information transmitted through the Website;
• Third-party websites, content, services or links;
• Interruptions, outages, system failures, cyber incidents or Website unavailability; or
• Any action taken or not taken based upon information available on the Website.

The Firm shall not be liable for any indirect, incidental, consequential, special, exemplary or punitive damages, including loss of profits, business opportunities, goodwill, reputation, revenue, data or business interruption, whether arising in contract, tort (including negligence), or otherwise.

Nothing in these Terms excludes or limits liability for fraud, fraudulent misrepresentation, wilful misconduct or any liability that cannot be excluded or limited under applicable law.

Any liability arising from professional services provided pursuant to a written engagement shall be governed exclusively by the terms of the applicable engagement letter or service agreement.

User Indemnity

You agree to indemnify, defend and hold harmless JKS & Associates LLP, its partners, directors, employees, consultants and representatives from and against any claims, demands, actions, proceedings, liabilities, losses, damages, costs and expenses (including reasonable legal fees) arising out of or relating to:

• Your breach of these Terms;
• Your misuse of the Website;
• Your violation of applicable laws or regulations;
• Your infringement of the rights of any third party; or
• Any information, content or materials submitted by you through the Website.

The Firm reserves the right to assume exclusive control of the defence and settlement of any matter subject to indemnification under this provision.

Force Majeure

JKS & Associates LLP shall not be liable for any delay, interruption, degradation of service or failure in the operation of the Website resulting from causes beyond its reasonable control, including acts of God, natural disasters, pandemics, epidemics, cyberattacks, telecommunications failures, internet outages, power failures, labour disputes, governmental actions, civil unrest, war, terrorism or failures of third-party service providers.

ICAI Compliance & Professional Standards

JKS & Associates LLP is a member firm of the Institute of Chartered Accountants of India and is subject to all guidelines, regulations, and the Code of Ethics issued by ICAI. The following disclosures are made in accordance with ICAI website guidelines:

Third-Party Links & External Content

This Website may contain links to third-party websites, including regulatory portals (e.g., ICAI, MCA21, SEBI, RBI), professional bodies, and external publications. These links are provided for informational convenience only.

We do not endorse, control, or assume any responsibility for the content, accuracy, privacy practices, or availability of any third-party websites. Accessing third-party links is entirely at your own risk. We encourage you to review the terms of use and privacy policies of any external websites you visit.

The appearance of a link to a third-party website does not imply our endorsement, sponsorship, or affiliation with that website or its content.

Privacy & Data Protection

Your use of this Website is also governed by our Privacy Policy, which is incorporated into these Terms by reference. The Privacy Policy sets out how we collect, use, store, and protect personal data submitted through this Website, and your rights in relation to such data under the Digital Personal Data Protection Act, 2023 and other applicable law.

Your use of this Website is subject to our Privacy Policy, which describes how personal data may be collected, used, disclosed, retained and protected. Any processing of personal data shall be carried out in accordance with our Privacy Policy and applicable data protection laws.

Professional Confidentiality

Communications transmitted through this Website, including contact forms, emails, enquiries, proposal requests and other submissions, may not be treated as confidential or privileged unless and until a formal professional engagement has been established through a written engagement letter or service agreement.

Users should not submit confidential, proprietary, legally privileged or highly sensitive information through the Website unless specifically requested by the Firm and appropriate safeguards have been established.

Nothing in these Terms limits the Firm’s professional confidentiality obligations arising under applicable law, professional standards, contractual commitments or the ICAI Code of Ethics.

Amendments to These Terms

We reserve the right to modify or replace these Terms at any time at our sole discretion. We will update the “Last Updated” date at the top of this page when changes are made. For material changes, we may provide additional notice on the Website or via email to users who have registered or submitted enquiries.

Your continued use of the Website following the posting of any changes constitutes your acceptance of the revised Terms. If you do not agree to the revised Terms, you must discontinue use of the Website.

It is your responsibility to check these Terms periodically for updates. We recommend bookmarking this page for easy reference.

Governing Law & Dispute Resolution

These Terms shall be governed by and construed in accordance with the laws of India, without regard to its conflict of law principles.

Any dispute, controversy, or claim arising out of or in relation to these Terms, the Website, or any content therein shall first be attempted to be resolved through good-faith negotiation between the parties. If such negotiation fails to resolve the dispute within 30 days, the dispute shall be subject to the exclusive jurisdiction of the courts of competent jurisdiction at New Delhi, India.

Nothing in this clause shall prevent us from seeking injunctive or other urgent equitable relief from any court of competent jurisdiction to protect our intellectual property rights or confidential information.

Severability & Entire Agreement

If any provision of these Terms is found to be unlawful, void, or unenforceable for any reason, that provision shall be deemed severable from these Terms and shall not affect the validity and enforceability of any remaining provisions.

These Terms, together with our Privacy Policy, constitute the entire agreement between you and JKS & Associates LLP with respect to your use of this Website, and supersede all prior and contemporaneous understandings, agreements, representations, and warranties, whether written or oral, regarding the Website.

Our failure to enforce any right or provision of these Terms shall not be considered a waiver of those rights. A waiver of any right or remedy under these Terms is only effective if given in writing.

Contact Us

If you have any questions about these Terms of Use, wish to report a violation, or need to contact us for any reason relating to this Website, please use the following details: