Disclaimer
Last updated 1 October 2026
This disclaimer applies to every visitor who reads or uses this website. The site is maintained by Anil Khatri and Associates, a firm of Chartered Accountants registered with the Institute of Chartered Accountants of India under Firm Registration Number [FRN]. The paragraphs below set out what the site is, the limits on how its content may be relied upon, and when a professional relationship with the firm begins.
Information, not solicitation. Advertising and the solicitation of work by members are restricted under the Code of Ethics of the Institute of Chartered Accountants of India. This website is published for information only. Within the limits the Code sets, it describes the firm and the services it offers, together with the Chartered Accountants in the syndicate. The site is not intended as an advertisement or as a solicitation of work. Nothing on it should be read as an invitation to engage the firm.
Not professional advice. Articles and other material here give general information on the law as it stood at the date shown on each page. The law changes, and its application depends on the facts of each case. For that reason you should obtain advice on your own circumstances from a qualified professional before you act, or decide not to act, on anything published here.
No client relationship. You do not become a client of the firm by using this site or by sending a message through it. A professional relationship begins only when the firm accepts an engagement in writing, and confidential information should not be sent before then.
Accuracy. The content is prepared with care and is kept under review. Even so, we do not guarantee that it is complete or up to date, and the firm is not liable for any loss that arises from reliance on it.
Links. Outbound links on this site go only to the Institute of Chartered Accountants of India and to government and regulatory websites. We are not responsible for what those sites contain.
