Privacy Policy

1. Introduction

Vishal Goyal & Co. ("we", "us", "our", or "the Firm") is a Chartered Accountancy firm registered with the Institute of Chartered Accountants of India (ICAI) and operating from Jaipur and Delhi. This Privacy Policy describes how we collect, use, store, and protect personal information provided to us through our website (www.vishalgoyal.co.in) and in the course of our professional engagements.

This policy is published in compliance with the Information Technology Act, 2000 and the Information Technology (Reasonable Security Practices and Procedures and Sensitive Personal Data or Information) Rules, 2011 issued by the Ministry of Electronics and Information Technology, Government of India.

2. Information We Collect

We may collect the following categories of personal information:

• Identity Information: Full name, PAN (Permanent Account Number), Aadhaar number (where required for statutory purposes), date of birth, and photographs
• Contact Information: Email address, mobile number, residential and business address
• Financial Information: Bank account details, income details, tax returns, GST registration details, financial statements, and other financial records provided for the purpose of professional services
• Business Information: Company registration details, MCA filings, director information, GSTIN, and business correspondence
• Website Usage Data: IP address, browser type, pages visited, time spent on pages, and referring URLs (collected through cookies and web analytics tools)
• Communication Records: Emails, WhatsApp messages, and other correspondence with the Firm

We collect Sensitive Personal Data or Information (SPDI) as defined under Rule 3 of the IT (SPDI) Rules, 2011, only to the extent necessary for the provision of professional services, with your explicit written consent where required by law.

3. How We Use Your Information

We use the personal information collected for the following purposes:

• Providing accounting, taxation, audit, and advisory services as engaged by you
• Filing income tax returns, GST returns, and other statutory returns on your behalf
• Responding to enquiries submitted through our website or contact channels
• Sending engagement letters, invoices, and professional correspondence
• Maintaining client records as required under ICAI's Code of Ethics and applicable law
• Complying with legal obligations including requirements under the Prevention of Money Laundering Act 2002 (PMLA) and the Income Tax Act 1961
• Sending newsletters, tax updates, and firm announcements (with your consent, which may be withdrawn at any time)

We do not use your personal information for any automated decision-making or profiling processes.

4. Disclosure of Information

We treat all client information with strict professional confidentiality in accordance with the ICAI Code of Ethics. We do not sell, rent, or trade your personal information to third parties. We may disclose your information only in the following circumstances:

• Statutory Authorities: Disclosure to the Income Tax Department, GST authorities, MCA, SEBI, RBI, or any other regulatory body as required by applicable Indian law or court order
• Professional Obligations: Where required under the Prevention of Money Laundering Act 2002 (PMLA), including Suspicious Transaction Reports (STRs) to the Financial Intelligence Unit — India (FIU-IND)
• Service Providers: Trusted third-party vendors (such as cloud storage, accounting software providers) who process data on our behalf under appropriate confidentiality agreements
• With Your Consent: Any other disclosure with your express written consent

5. Data Security

We implement reasonable security practices and procedures as mandated under Rule 8 of the IT (SPDI) Rules, 2011 to protect your personal information from unauthorised access, disclosure, alteration, or destruction. These include:

• Password-protected client portals and encrypted file sharing
• Restricted access to client data on a need-to-know basis within the Firm
• Secure disposal of physical documents containing sensitive information
• Regular review of data security practices

While we take all reasonable steps to protect your information, no method of transmission over the internet is 100% secure. We cannot guarantee absolute security and encourage you to exercise caution when sharing sensitive information electronically.

6. Cookies

Our website may use cookies — small text files stored on your device — to improve your browsing experience and collect anonymous usage statistics. We do not use cookies to collect personally identifiable information without your consent.

You may disable cookies through your browser settings at any time. Disabling cookies may affect certain features of the website.

7. Your Rights

Subject to applicable Indian law, you have the following rights with respect to your personal information:

• The right to access a copy of the personal information we hold about you
• The right to correct inaccurate or incomplete information
• The right to withdraw consent for processing of your information (where processing is based on consent), subject to any overriding legal obligations
• The right to request deletion of your information, subject to retention obligations under applicable law and ICAI guidelines

To exercise any of these rights, please contact us at info@vishalgoyal.co.in. We will respond within a reasonable timeframe.

8. Third-Party Links

Our website may contain links to third-party websites including income tax e-filing portals, GST portals, MCA21, and ICAI resources. We are not responsible for the privacy practices of these websites and encourage you to review their respective privacy policies.

9. Retention of Data

We retain client records for a minimum of 8 years from the end of the relevant assessment year, in accordance with the requirements of the Income Tax Act 1961 and ICAI's record retention guidelines. Records required under the Companies Act 2013 or GST Act may be retained for longer periods as mandated by the respective statute.

After the applicable retention period, client records are securely destroyed or anonymised.

10. Changes to This Policy

We reserve the right to update this Privacy Policy at any time to reflect changes in applicable law, regulatory requirements, or our internal practices. The updated policy will be published on this page with a revised "Last Updated" date. We encourage you to review this policy periodically.

Continued use of our website or services after any changes constitutes acceptance of the revised policy.

11. Contact Us

If you have any questions, concerns, or requests regarding this Privacy Policy or the handling of your personal information, please contact our Grievance Officer:

• Name: CA Vishal Goyal
• Designation: Founding Partner & Grievance Officer
• Email: info@vishalgoyal.co.in
• Phone: +91 141 234 5678
• Address: 12, Malviya Nagar, Near C-Scheme, Jaipur – 302 017, Rajasthan

We will endeavour to resolve your concern within 30 days of receipt as required under Rule 5(9) of the IT (SPDI) Rules, 2011.