Last Updated: June 26, 2026

1. Acceptance of Terms

By accessing this website, booking an appointment, or using our secure file upload portal, you agree to comply with and be bound by the terms and conditions outlined below. If you do not agree, please exit the site immediately.

2. Scope of Services

The information displayed on this website is for informational purposes in compliance with the guidelines of the Institute of Chartered Accountants of India (ICAI). It does not constitute formal tax, audit, legal, or financial advice. The formal client-advisor engagement is initiated only upon signing a structured engagement letter outlining scope, milestones, and fees.

3. Client Obligations

Clients uploading financial records via our document portal must ensure that all files, invoices, bank books, and registers submitted are authentic, accurate, and complete. Sushant Kumar & Associates is not liable for filing discrepancies arising from incorrect or forged documentation provided by the client.

4. Limitation of Liability

While we endeavor to keep the website compliance calendar, due dates, and downloads accurate, we accept no liability for financial loss or interest penalties incurred due to typographical errors, changes in government portal settings, or delays in tax calendar updates.

5. Jurisdiction

All legal relationships, terms of engagement, and disputes are subject to the exclusive jurisdiction of the competent courts in Patna, Bihar, India.