STANDARD TERMS AND OUR UNDERSTANDING OF ENGAGEMENT
We undertake the assignment, for preparation and filing of returns/ forms/ statement and representation/ submissions under the Income Tax Act/ GST Law/ Other relevant law, on client's request and behalf with an understanding that the terms/understanding as narrated below are agreed to by the client absolutely and in case they are not agreeing or differ in any manner the client shall bring the same to our notice, in writing, immediately without proceeding any further with the assignment.
CLIENT'S RESPONSIBILITIES IN RELATION TO THE ASSIGNMENT
(a) Client is responsible for providing all information to us for proper and complete preparation/ completion of the assignment and thereafter on preparation of returns/ forms/ statement/ submissions shall verify the same and shall bring to our notice, in writing, any error/ discrepancies before we file the same on client's behalf to the respective department or after filing within reasonable time.
(b) Client shall ensure proper maintenance of accounts/information and other matters connected therewith, so that all information needed is readily and properly available;
(c) Client shall identify and inform us of all financial transactions or matters for completion of the assignment.
(d) Client shall identify and inform us in writing or by email of all financial transactions or matters not fully in compliance with different Acts/Government notifications/directions and not just restricted to transactions/matters that may have any adverse effect on the respective tax compliance of the Concern.
(e) To provide us, inter alia, with:
(i) Additional information that we may request from the client for the purposes of our engagement;
(ii) All the required support to discharge our duties under our engagement.
Client is expected to affix digital signature certificates (DSC) or provide the OTP/ EVC/ etc, for confirming/ filing/ verification of the respective return/form/statement/ representation/submission, wherever the same is required by the respective Department Portal or by us.
We understand that in case it is not possible for the client to properly handle the filing/ affixing of DSC/ online verification using OTP/ EVC/ etc., then the client shall make DSC available to us through a representative and we shall execute the ASSIGNMENT on client's behalf (including filing of forms, return, representation, replies, grievances, submission, etc.) using client's login User-id and Password (of the relevant tax department’s portal) and/or through client's OTP/ EVC/ etc. and/or by affixing client's DSC in presence of client's representative/ agent and all such acts done in good faith by us / our associates, shall be ratified by the client.
In case any discrepancy is found in use of client login ID or DSC, client shall intimate us immediately in writing but not later than 3 days, to take any remedial measure at our end, if possible. In case client's DSC is provided to us, client shall ensure that it is not left in our office and is taken back immediately by the client / his representative / agent. In case of client's failure to do the above, client shall not hold us responsible for any damage/ misuse of login ID or client's DSC or them being destroyed by us, if not collected within 2 weeks.
J P ASSOCIATES's RESPONSIBILITIES AND SCOPE OF ASSIGNMENT
We may involve specialists and staff from our affiliated network firms to perform certain specific task/ procedures during the course of our engagement.
We will execute the assignment in accordance with the provisions of respective statute, however, it does not involve any audit or any other examination / assurance and we shall be solely relying on the information provided by the Client.
This engagement will be conducted on the basis that the concern's management and those charged with governance of the concern understand that they have the responsibility to provide true and correct information completely and accurately in required formats, if any, without withholding any material data which may effect the correctness of the assignment executed by us and they take full responsibility of any non-compliance with any law, whatsoever, which may occur due to not providing us adequate information / documents or concealing/ misreporting certain facts.
Every returns, submission, documents made/ presented/ submitted on client's behalf by us/ our associate which is affirmed/ accorded by client's login/ DSC/ OTP/ EVC/ etc (received from client via any mode including auto-forwarded emails) shall always be deemed to have been done as per client's instructions and after client's confirmation and client's shall be fully and solely responsible for its consequences.
Under no circumstances J P Associates, its partners or any member or any affiliate/ associate shall be liable for any non-compliance with any law, whatsoever, and not just limited to Income Tax Act, GST Acts, Labour and Commercial Laws which shall be the sole responsibility of the client.
In case any error/ discrepancy is noticed after submission/ filing of the assignment, client shall bring the same to our notice, in writing, immediately, so that necessary corrective actions can be taken at the earliest and client shall not hold us/ our associates responsible for any loss/ damages whatsoever. In any case our liability for any work/ assignment shall cease after 3 months of execution of work, unless intimated to us in writing.
Client shall not be holding us responsible for any delay in the submission of forms/ representations/ replies/ etc due to client not providing necessary documents/ confirmation within reasonable time before the due dates or due to reasons not in control of J P Associates.
Our responsibility is limited to compliance of laws relating to the assignment and we do not undertake any responsibility in regard any error or non-compliance or any deliberate manipulation in the data provided to us by the Client or any of his employee/agent.
Except to the extent finally determined to have resulted from our gross negligence or willful misconduct and our maximum liability to the client, for any reason, relating to assignment executed by us shall be limited to the fees paid to us for the assignment giving rise to the liability. Client will always indemnify and hold us harmless and our personnel from any claims, liabilities, costs and expenses relating to assignment executed by us on client's behalf and under no circumstances J P Associates, its partners or any member or any affiliate/associate shall be liable for any direct or indirect damages or expenses of any kind on account of the assignment.
Client agrees to pay our fees as billed, from time to time. In case our fees remains unpaid we may withheld the assignment at our sole discretion and the client shall be solely liable for levy of any late fees/penalties.
We understand that the client has checked all works/assignments done till date by us on client's behalf and agrees to above terms in respect of them as well.
This engagement terms/understanding shall remain valid for all future assignments in relation to this kind of assignments unless client revokes the same in writing and we reserve the write to update/amend these terms anytime.
In case client does not agrees to any of the terms or have any other concerns, client shall write to us before sending us any ASSIGNMENT for execution, otherwise it will be deemed that the client acknowledges and agrees with above terms and shall comply with them and also agree to what has been stated in the Disclaimer Statement of our website www.jpaca.com.
Should you have any question(s) feel free to get in touch with us.
J P Associates LLP
Chartered Accountants
FRN:004743C/C400357
