Privacy Policy & Data Protection Statement

Avnish S & Associates ("The Firm") is committed to protecting the privacy and confidentiality of information provided by visitors to this website and our clients. This Privacy Policy is published in compliance with:

• Section 43A of the Information Technology Act, 2000; and
• Regulation 4 of the Information Technology (Reasonable Security Practices and Procedures and Sensitive Personal Information) Rules, 2011 (the "SPDI Rules").

1. Definition of Information

1.1 Personal Information

Information that relates to a natural person which, either directly or indirectly, in combination with other information available or likely to be available to the Firm, is capable of identifying such person (e.g., Name, Email Address, Contact Number).

1.2 Sensitive Personal Data or Information (SPDI)

As defined under Rule 3 of the SPDI Rules, this includes financial information (bank account details), passwords, or biometric information. The Firm generally does not collect SPDI through this website unless explicitly provided by the Client for specific legal filings (e.g., GST or Income Tax returns).

2. Collection and Purpose of Use

The Firm collects information strictly for the purpose of providing legal consultancy and regulatory compliance services. The specific purposes include:

• Professional Engagement: To assess potential legal matters and conflict checks.
• Regulatory Compliance: To execute filings with MCA, RBI, and Tax Authorities on behalf of the Client.
• Communication: To disseminate legal alerts, newsletters, and firm updates (subject to opt-in).

We do not sell, trade, or rent your personal information to any third party for marketing purposes.

3. Attorney-Client Privilege

Information shared with A. Sharma & Co. during the course of a formal engagement is protected under the doctrine of Attorney-Client Privilege under the Indian Evidence Act, 1872. However, mere transmission of information via this website's contact form does not inherently create an attorney-client relationship until an engagement letter is signed.

4. Disclosure to Third Parties

The Firm may disclose information to third parties only under the following circumstances:

• Legal Requirement: When required by law, court order, or governmental authority (e.g., NCLT, ED, Income Tax Dept).
• Service Necessity: To trusted partners (e.g., Chartered Accountants, Valuers) strictly for the execution of the Client's assignment, under confidentiality agreements.

5. Reasonable Security Practices

In accordance with Rule 8 of the SPDI Rules, the Firm has implemented "Reasonable Security Practices" commensurate with the information assets being protected. This includes technical, operational, and physical security controls to prevent unauthorized access, modification, or destruction of data.

6. Retention of Data

Personal information will not be retained for a period longer than is required for the purposes for which the information may lawfully be used or is otherwise required under any other law for the time being in force (e.g., Companies Act, 2013 record-keeping requirements).

7. Grievance Officer

In accordance with Rule 5(9) of the SPDI Rules, any discrepancies or grievances with respect to the processing of information can be addressed to the designated Grievance Officer:

8. Updates to Policy

The Firm reserves the right to update this Privacy Policy to reflect changes in legal obligations or data handling practices. The "Effective Date" at the top indicates when the latest changes were made.