Disclaimer

The information contained on this website is published by APRA & Associates LLP (“the Firm”) for general informational purposes only. Nothing on this website constitutes or should be taken as professional advice — including but not limited to legal advice, tax advice, accounting advice, regulatory advice, or financial advice — of any kind.

Visitors should not act upon any information appearing on this website without first seeking independent professional counsel appropriate to their specific facts and circumstances. Regulatory positions, statutory provisions, and judicial interpretations change frequently; information published here may not reflect the most recent developments at the time of your reading.

The mere fact of visiting this website, reading its content, downloading publications or making contact through an enquiry form does not create a professional engagement, fiduciary relationship or accountant-client relationship between you and APRA & Associates LLP or any of its partners, directors, employees or associates. A professional engagement can arise only after the Firm completes its acceptance procedures and a duly authorised partner signs a written engagement letter.

APRA & Associates LLP is a firm of Chartered Accountants registered with the Institute of Chartered Accountants of India (“ICAI”). This website is intended to provide factual information about the Firm and general professional information. It must be read subject to the Chartered Accountants Act, 1949, the Chartered Accountants Regulations, applicable ICAI Code of Ethics provisions and other professional requirements, in each case as amended from time to time.

Accordingly:

• Nothing on this website is intended as an impermissible solicitation, inducement or guarantee of professional work or results;
• Descriptions of professionals, experience, offices and services are informational and are not a representation of superiority over another professional or firm;
• References to matters, sectors or experience do not disclose confidential information and do not imply that similar outcomes will be obtained in another matter;
• Publications, briefings and articles are general educational material and not advertisements or advice tailored to a reader’s circumstances;
• If any website statement conflicts with an applicable professional requirement, the professional requirement will prevail.

While APRA & Associates LLP makes reasonable efforts to ensure that the information on this website is accurate and up to date, we make no representation or warranty — express or implied — as to the accuracy, completeness, reliability, or fitness for purpose of any information published here.

Laws, regulations, judicial precedents, and regulatory guidance change frequently in India. Information that was accurate at the time of publication may become outdated. The Firm accepts no responsibility for any error, omission, or inaccuracy in the content of this website, and shall not be liable for any loss or damage that may arise from your reliance on any such content.

References on this website to the Firm’s experience, mandates handled, or outcomes in specific matters are provided solely to illustrate the nature of the Firm’s practice. They do not constitute a guarantee, warranty, or representation that the same or similar results will be achieved in future matters. Each client’s situation is unique; outcomes in professional engagements depend on the specific facts, applicable law, and prevailing regulatory interpretation, none of which can be predicted with certainty.

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The services described on this website are offered by APRA & Associates LLP in India, subject to applicable Indian professional regulations. Not all services described may be available in all jurisdictions or to all categories of clients. The information on this website is directed at persons in India and is not intended for distribution to, or use by, any person or entity in any jurisdiction where such distribution or use would be contrary to local law or regulation.

Any dispute arising from or relating to the use of this website shall be governed by the laws of India and shall be subject to the exclusive jurisdiction of the courts at New Delhi.