Service Scope & Operational Limitations
Clear Boundaries for Responsible Accounting & Tax Practice
1. Authenticity of Client Records
Our services are rendered on the basis of commercial records, invoices, bank statements, and explanations furnished by the client. We do not perform forensic investigations into the authenticity of vendor invoices or physical inventory counts unless a separate investigative scope is mutually agreed.
2. Regulatory Scrutiny & Assessment Hearings
Standard return filing packages include routine data compilation, submission, and initial acknowledgment archiving. If a tax authority issues a substantive scrutiny notice, summons, or audit assessment under Section 143(3) of the Income Tax Act or Section 61 of the CGST Act, such proceedings require specialized legal representation and are scoped separately.
3. Independent Chartered Accountant Attestations
As an accounting consultancy firm, Taxoras prepares, reconciles, and compiles financial statements. Where statutory certifications (such as Tax Audit Reports under Section 44AB or Company Statutory Audits under Companies Act 2013) are mandated by law, these attestations are coordinated through independent practicing Chartered Accountants holding valid Certificates of Practice issued by the ICAI.
4. Government Portal Server Availability
While we monitor deadlines proactively, Taxoras is not liable for temporary technical downtimes, portal crashes, or network slowdowns of government servers (gst.gov.in, incometax.gov.in) occurring during peak deadline hours. We strongly urge clients to provide monthly records by the 5th of each month to avoid deadline rushes.