PRIVACY POLICY

Last Updated: 09 Feb 2026

This Privacy Policy describes how Garg Naman & Associates (“Firm”, “We”, “Us”, “Our”) collects, uses, stores, and protects your personal information when you access our website https://gnaman.com/ (“Website”) or engage our professional services.

This Privacy Policy is issued in compliance with:

• The Information Technology Act, 2000

• Information Technology (Reasonable Security Practices and Procedures and Sensitive Personal Data or Information) Rules, 2011

• Digital Personal Data Protection Act, 2023

• ICAI Code of Ethics and applicable professional standards

This document constitutes an electronic record under Indian law and does not require physical or digital signature.

By accessing our Website or sharing your information with us, you agree to the collection and processing of your personal data in accordance with this Privacy Policy.

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1. DEFINITIONS

• Personal Data: Information relating to an identified or identifiable individual.

• Sensitive Personal Data: Financial information, tax records, bank details, PAN, Aadhaar, GSTIN, and other legally defined sensitive data.

• User / You: Any individual or entity accessing the Website or availing professional services.

• Services: Chartered Accountancy services including taxation, GST compliance, audit, accounting, advisory, and regulatory filings.

• Website: https://gnaman.com/

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2. INFORMATION WE COLLECT

A. Information Provided by You

We may collect:

• Full Name

• Email Address

• Mobile Number

• Residential/Business Address

• PAN / Aadhaar (where legally required)

• GSTIN

• Financial statements and tax-related documents

• Bank details (if required for engagement)

• Any information submitted via contact forms, WhatsApp, email, or consultation

B. Automatically Collected Information

When you visit our Website:

• IP address

• Browser type

• Device information

• Pages visited

• Date, time, and duration of visit

Used solely for analytics, website improvement, and security.

C. Cookies

We may use cookies to enhance functionality and analyze usage. You may disable cookies via browser settings. We do not use cookies for targeted advertising.

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3. PURPOSE OF DATA COLLECTION

We process personal data for:

1. Providing professional CA services

2. Client onboarding and verification

3. Filing statutory returns and regulatory compliance

4. Communication regarding assignments and deadlines

5. Billing and maintaining professional records

6. Compliance with legal and regulatory obligations

7. Responding to enquiries

We do not sell or trade personal data.

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4. LEGAL BASIS

Under the Digital Personal Data Protection Act, 2023, data is processed:

• With your consent

• For performance of professional engagement

• For compliance with legal obligations

• For legitimate uses permitted under law

You may withdraw consent by contacting us. Withdrawal may impact service delivery.

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5. PROFESSIONAL CONFIDENTIALITY

As Chartered Accountants, we are bound by strict confidentiality under ICAI guidelines. Client data will not be disclosed except:

• With your authorization

• When required by law

• When required by regulatory authorities

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6. DATA SHARING

Information may be shared with:

• Income Tax Department, GST Department, MCA, and other statutory authorities

• Government portals for statutory filings

• Authorized employees or consultants under confidentiality obligations

• Technology service providers (secure cloud or accounting software vendors)

We do not share data for marketing purposes.

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7. DATA RETENTION

Data is retained:

• During the course of engagement

• As required under Income Tax Act, GST Act, Companies Act, and other laws

• As per ICAI record retention standards

After retention period, data is securely deleted.

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8. DATA SECURITY

We use reasonable security measures including:

• Password-protected systems

• Restricted access controls

• Secure digital storage

• Controlled file access

However, no electronic transmission method is completely secure.

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9. YOUR RIGHTS

Subject to applicable law, you may:

• Request access to your data

• Request correction

• Request erasure (where legally permissible)

• Withdraw consent

• Nominate a representative

Requests can be made to the contact details below.

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10. CHILDREN’S DATA

Our services are not directed to individuals under 18 years of age.

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11. THIRD-PARTY LINKS

We are not responsible for privacy practices of external websites linked from our Website.

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12. CHANGES TO THIS POLICY

We may update this Privacy Policy periodically. Updates will be reflected with a revised “Last Updated” date.

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13. GOVERNING LAW & JURISDICTION

This Policy is governed by Indian law. Courts at Rohtak, Haryana shall have exclusive jurisdiction.

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14. CONTACT DETAILS / GRIEVANCE REDRESSAL

Garg Naman & Associates

GF, 2150/2 Pech Paras Ram

Mal Godam Road

Rohtak – 124001

Haryana, India

Mobile: +91 9996050606

Email: [email protected]

Website: https://gnaman.com/

For privacy-related concerns, you may contact us at the above details.