1. General Information Only
This AI tool is designed to provide general informational, research, drafting, analytical, and productivity support to qualified tax, accounting, finance, compliance, and legal professionals in India. The outputs generated by this tool are based on the information, prompts, documents, and data provided by the user, as well as the tool’s available training data and system capabilities.
The information generated by this tool is not intended to constitute, and should not be treated as, legal advice, tax advice, accounting advice, financial advice, audit opinion, compliance certification, or any other form of professional advice.
2. No Substitute for Professional Judgment
This tool is intended to assist professionals, not replace them. Users must apply their own independent professional judgment, expertise, and due diligence before relying on, using, submitting, filing, or communicating any output generated by the tool.
All responses, calculations, summaries, interpretations, drafts, and recommendations must be independently reviewed, verified, and validated by the user before being used for any professional, regulatory, statutory, judicial, quasi-judicial, advisory, or client-related purpose.
3. No Lawyer-Client, Chartered Accountant-Client, or Advisor-Client Relationship
Use of this AI tool does not create any lawyer-client, chartered accountant-client, tax advisor-client, consultant-client, fiduciary, or other professional relationship between the user and the tool provider, its owners, developers, affiliates, employees, or representatives.
The tool does not provide representation before any court, tribunal, government authority, tax department, regulatory body, or other forum.
4. Accuracy and Completeness Not Guaranteed
While reasonable efforts may be made to improve the quality and usefulness of the tool, the tool may generate outputs that are inaccurate, incomplete, outdated, misleading, inconsistent, or unsuitable for a particular matter.
Tax and legal laws in India, including but not limited to the Income-tax Act, 2025, Income-tax Act, 1961, Goods and Services Tax laws, Companies Act, 2013, FEMA regulations, labour laws, securities laws, contract laws, and other central and state laws, are subject to frequent amendments, notifications, circulars, judicial interpretations, departmental clarifications, and changes in administrative practice.
The tool may not always reflect the latest statutory amendments, judicial precedents, departmental circulars, notifications, rules, forms, rates, thresholds, deadlines, or procedural requirements.
5. User Responsibility for Verification
Users are solely responsible for verifying all outputs with appropriate and authoritative sources, including but not limited to:
- Bare Acts and statutory provisions
- Rules, regulations, notifications, circulars, and orders
- Government portals and official publications
- Case law databases and reported judgments
- Departmental instructions and FAQs
- ICAI, ICSI, Bar Council, SEBI, RBI, CBDT, CBIC, MCA, GST Council, or other relevant regulatory guidance
- Applicable professional standards, ethical requirements, and practice norms
No output should be used as the sole basis for making any decision, filing any return, drafting any legal document, issuing any opinion, advising any client, or taking or refraining from any action.
6. No Guarantee of Legal, Tax, or Regulatory Outcome
The tool does not guarantee any particular legal, tax, regulatory, financial, commercial, or litigation outcome. Reliance on any output does not ensure acceptance by tax authorities, courts, tribunals, regulators, clients, auditors, or any other third party.
The user remains solely responsible for any advice given, document filed, opinion issued, strategy adopted, communication sent, or representation made based on or assisted by the tool.
7. Limitation on Use
This tool should not be used for:
- Final legal opinions without professional review
- Final tax opinions without professional review
- Filing tax returns, statutory forms, or regulatory submissions without verification
- Drafting or submitting pleadings, appeals, notices, agreements, or replies without review by a qualified professional
- Making investment, restructuring, litigation, compliance, or transaction decisions without expert assessment
- Circumventing applicable laws, professional standards, ethical obligations, or regulatory requirements
- Generating false, misleading, fabricated, or deceptive content
- Tax evasion, fraud, money laundering, sham transactions, or any unlawful purpose
8. Confidentiality and Data Caution
Users should exercise caution before entering any confidential, privileged, personal, sensitive, financial, client-related, or proprietary information into the tool.
Unless expressly stated in a separate written agreement or privacy policy, users should not assume that information entered into the tool is protected by lawyer-client privilege, professional privilege, accountant-client confidentiality, or any equivalent confidentiality protection.
Users are responsible for ensuring compliance with all applicable data protection, privacy, confidentiality, contractual, ethical, and professional obligations, including obligations relating to client consent, data sharing, cross-border data transfer, and secure handling of sensitive information.
9. Client Consent and Professional Ethics
Where the user is a lawyer, chartered accountant, company secretary, cost accountant, tax practitioner, consultant, or other professional, the user is responsible for ensuring that use of this tool complies with all applicable professional rules, standards, guidelines, and ethical duties.
This includes, where applicable, obligations relating to:
- Confidentiality
- Independence
- Conflict of interest
- Competence
- Supervision and review
- Client consent
- Record-keeping
- Professional misconduct rules
- Restrictions on advertising, solicitation, and unauthorized practice
The tool provider does not assume responsibility for the user’s compliance with any professional or regulatory obligations.
10. No Responsibility for User Inputs
The quality and relevance of the output generated by the tool depends significantly on the accuracy, completeness, and clarity of the input provided by the user. The tool provider is not responsible for errors, omissions, misinterpretations, or consequences arising from inaccurate, incomplete, misleading, outdated, or improperly framed user inputs.
Users must ensure that all facts, figures, dates, names, amounts, transaction details, and assumptions provided to the tool are accurate and complete.
11. No Independent Fact Verification
The tool does not independently verify the authenticity, legality, validity, completeness, or accuracy of documents, facts, transactions, invoices, contracts, notices, orders, judgments, financial statements, tax computations, returns, or other materials provided by the user.
Any factual analysis or conclusion generated by the tool is dependent on the materials supplied and must be independently verified.
12. Drafting and Document Review Disclaimer
Any drafts, clauses, notices, agreements, replies, opinions, appeals, submissions, representations, board resolutions, compliance notes, tax computations, or other documents generated by this tool are preliminary working drafts only.
Such drafts must be reviewed, customized, and approved by a qualified professional before use. The tool does not guarantee that any draft is enforceable, compliant, complete, suitable, or appropriate for a specific transaction, client, jurisdiction, court, authority, or factual situation.
13. Calculations and Tax Computations
Any calculations, tax computations, interest calculations, penalty estimates, GST computations, TDS/TCS calculations, capital gains computations, depreciation calculations, or other numerical outputs are indicative only.
Users must independently verify all figures, formulas, rates, thresholds, exemptions, deductions, due dates, and assumptions using applicable law, official utilities, government portals, and professional judgment.
14. Case Law and Legal Research Disclaimer
The tool may assist with case law summaries, statutory interpretation, or legal research. However, it may not always identify the latest, binding, overruled, distinguished, stayed, reversed, or jurisdictionally applicable authorities.
Users must independently verify:
- Citation accuracy
- Court hierarchy
- Binding value
- Subsequent treatment
- Applicability to facts
- Statutory changes after the judgment
- Conflicting decisions
- Relevant jurisdiction
No case summary or legal interpretation generated by the tool should be relied upon without independent legal research.
15. Third-Party Content and Links
The tool may refer to third-party websites, databases, portals, laws, regulations, publications, or materials. Such references are provided for convenience only. The tool provider does not control, endorse, guarantee, or assume responsibility for the accuracy, availability, legality, or reliability of any third-party content or services.
16. Limitation of Liability
To the maximum extent permitted by applicable law, the tool provider, its owners, developers, affiliates, officers, employees, agents, licensors, service providers, and representatives shall not be liable for any direct, indirect, incidental, consequential, special, punitive, exemplary, or other damages, losses, claims, costs, penalties, interest, proceedings, or liabilities arising out of or in connection with:
- Use of or reliance on the tool
- Inaccuracy, incompleteness, or unsuitability of outputs
- Errors, omissions, delays, or interruptions
- Professional negligence or misuse by the user
- Regulatory action, tax demand, penalty, interest, prosecution, litigation, or client claim
- Loss of profits, revenue, goodwill, data, business opportunity, or reputation
- Unauthorized access, data disclosure, or cybersecurity incidents, except where liability cannot be excluded under applicable law
Users agree that they use the tool at their own risk and remain fully responsible for all professional work products and decisions.
17. No Warranty
The tool is provided on an “as is” and “as available” basis. No warranty, express or implied, is made regarding the tool’s accuracy, reliability, availability, completeness, fitness for a particular purpose, non-infringement, security, or suitability for any professional, legal, tax, regulatory, or commercial purpose.
The tool provider does not warrant that the tool will be error-free, uninterrupted, secure, current, or free from defects, viruses, or harmful components.
18. Compliance with Indian Laws
Users are responsible for ensuring that their use of the tool complies with applicable Indian laws and regulations, including but not limited to tax laws, information technology laws, data protection laws, professional conduct rules, confidentiality obligations, intellectual property laws, and sector-specific regulations.
The tool must not be used in any manner that violates applicable law or facilitates illegal, fraudulent, misleading, unethical, or non-compliant conduct.
19. Intellectual Property
All intellectual property rights in the tool, including software, design, models, interfaces, workflows, documentation, and proprietary features, belong to the tool provider or its licensors. Users are granted only a limited right to use the tool in accordance with applicable terms of use.
Users are responsible for ensuring that any content they upload, process, or generate using the tool does not infringe the intellectual property rights or confidentiality rights of any third party.
20. Changes to Disclaimer
This disclaimer may be updated, modified, or replaced from time to time without prior notice. Continued use of the tool after any change constitutes acceptance of the updated disclaimer.
21. Acceptance by User
By accessing or using this AI tool, the user acknowledges and agrees that:
- The tool is only an assistive technology
- The tool does not provide final legal, tax, accounting, or professional advice
- All outputs must be independently reviewed and verified
- The user remains solely responsible for professional advice, filings, submissions, and decisions
- The tool provider is not liable for reliance placed on generated outputs, except to the extent liability cannot be excluded under applicable law
** “This AI tool provides general research and drafting assistance only. It does not constitute legal, tax, accounting, or professional advice. Outputs may be inaccurate, incomplete, or outdated and must be independently verified by a qualified professional before use. Do not enter confidential or privileged information unless permitted under applicable terms and privacy policies. Use of this tool is at your own risk.”