Privacy Policy & Disclaimer
Legal disclosures, professional limitations, and data handling practices — in plain language.
1Disclaimer
Important: The information contained on this website — cashivbhavan.com — is provided for general educational and informational purposes only. It does not constitute professional advice, nor does it create a professional, contractual, or advisory relationship between the visitor and Shivbhavan & Associates or its proprietor, CA Shivbhavan Alguram Yadav.
Not Professional Advice
Nothing on this website should be construed as professional advice in the fields of taxation, audit, company law, GST, management consultancy, or any other domain in which the firm practises. Laws, rules, notifications, and regulations change frequently, and information on this website may not reflect the most current legal position at the time of reading.
Before taking any decision or action based on information found on this website, visitors are strongly advised to seek formal professional advice appropriate to their specific circumstances. Shivbhavan & Associates accepts no liability for any loss, damage, or inconvenience arising from reliance on the information contained here. Indian Contract Act, 1872 Limitation Act, 1963
No Client–Firm Relationship
Submitting an enquiry through this website does not constitute entering into a professional engagement. A client–firm relationship is established only upon execution of a formal engagement letter and the fulfilment of applicable client acceptance procedures, including as required under the ICAI Code of Ethics.
Accuracy of Information
While reasonable care has been taken to ensure the accuracy of information on this website, Shivbhavan & Associates makes no representation or warranty — express or implied — regarding the completeness, accuracy, or suitability of the information for any particular purpose. Tax laws, GST notifications, MCA circulars, and ICAI standards are subject to change; all information should be independently verified before reliance.
2Professional Notice
CA Act, 1949 — ICAI Code of EthicsShivbhavan & Associates is a sole proprietorship Chartered Accountancy firm practising in Isanpur, Ahmedabad. The firm and its proprietor are governed at all times by the Chartered Accountants Act, 1949 (as amended), the Chartered Accountants Regulations, 1988, and the Code of Ethics issued by the Institute of Chartered Accountants of India (ICAI).
This website has been designed and maintained in accordance with the guidelines for member websites issued by ICAI. The information presented here is made available on a pull basis — it is provided for visitors who seek it, and no information is pushed through unsolicited communication.
ICAI Website Guidelines compliance: The content on this website does not constitute advertising, solicitation, or canvassing of professional work, as prohibited under Clauses 6 and 7 of Part I of the First Schedule to the Chartered Accountants Act, 1949. This disclaimer forms a mandatory part of the firm's website in accordance with ICAI's member website guidelines.
Independence & Objectivity
CA Shivbhavan Alguram Yadav upholds the fundamental principles of Independence, Objectivity, and Integrity as mandated by the ICAI Code of Ethics in all professional engagements. Nothing on this website should be construed as compromising these principles.
3Privacy Policy
DPDPA, 2023 — IT Act, 2000 — SPDI Rules, 2011Shivbhavan & Associates ("the firm," "we," "us") respects your privacy. This Privacy Policy explains what personal data we collect when you visit cashivbhavan.com, why we collect it, how we use it, and what rights you have in relation to it.
This policy applies to personal data processed through this website only. It does not apply to personal data shared in the course of a formal professional engagement, which is governed separately by the firm's client confidentiality obligations and the ICAI Code of Ethics.
Who is responsible for your data?
The Data Fiduciary (as defined under the Digital Personal Data Protection Act, 2023) for data collected through this website is:
- CA Shivbhavan Alguram Yadav
- Proprietor, Shivbhavan & Associates
- D-339, Pushpam Complex, Opp. Surbhi Park, Nr. Kharawala Compound, Vatva Isanpur Road, Isanpur, Ahmedabad – 382443
- Email: contact@cashivbhavan.com
4Data We Collect
What we collect and why
We collect only the personal data that you voluntarily provide to us when you submit the enquiry form on this website. No personal data is collected through passive browsing alone.
| Data | Why we collect it | Legal basis |
|---|---|---|
| Full name | To address your enquiry | Consent (form submission) |
| Email address | To respond to your enquiry | Consent (form submission) |
| Phone number | To contact you as requested | Consent (form submission) |
| Business / company name | To contextualise your enquiry | Consent (form submission) |
| Nature of enquiry / message | To understand the service you require | Consent (form submission) |
| Page URL, UTM parameters | To understand how visitors reach the site | Legitimate interest (analytics) |
Sensitive Personal Data
The enquiry form does not request or require the submission of Sensitive Personal Data or Information (SPDI) as defined under Rule 3 of the IT (SPDI) Rules, 2011 — including financial information, health information, biometric data, or passwords. If, in the course of describing your enquiry, you voluntarily include such information, it will be treated with strict confidentiality and used solely to respond to your query. SPDI Rules, 2011 — Rule 3
How long we keep your data
Enquiry data submitted through this website is retained for a reasonable period sufficient to respond to the enquiry and maintain records of correspondence. Where an enquiry leads to a formal engagement, data is thereafter governed by the firm's professional record-keeping obligations under applicable law.
Sharing of data
We do not sell, rent, or share personal data submitted through this website with any third party, except:
- Where required by law or a valid legal order from a competent authority;
- Where disclosure is necessary to protect the firm's legal rights; or
- With service providers who assist in operating this website (such as web hosting), bound by appropriate confidentiality obligations.
5Cookies & Analytics
Google Analytics
This website uses Google Analytics to collect anonymous data about visitor behaviour — pages visited, session duration, referral sources, and similar aggregate information. Google Analytics does not identify individual visitors by name. The data is used solely to understand how visitors engage with the site and to improve its content.
Google Analytics sets cookies on your browser. By continuing to use this website, you consent to the use of these cookies for analytics purposes. Google's privacy policy is available at policies.google.com/privacy.
Other Cookies
This website may also use essential functional cookies necessary for the website to operate correctly (such as security or session cookies). These do not track you across other websites and are necessary for the site to function.
Disabling Cookies
You may disable cookies through your browser settings. Disabling analytics cookies will not affect your ability to use the website or submit an enquiry, but may limit the firm's ability to improve the website experience over time.
6Your Rights as a Data Principal
DPDPA, 2023 — Sections 11–16Under the Digital Personal Data Protection Act, 2023, you have the following rights in relation to personal data we hold about you:
| Right | What it means | DPDPA Section |
|---|---|---|
| Right to Information | To know what personal data we process about you and the basis on which we process it | Section 11 |
| Right to Correction & Erasure | To request correction of inaccurate data or erasure of data no longer necessary for the purpose for which it was collected | Section 12 |
| Right to Grievance Redressal | To raise a grievance with the firm's Grievance Officer (details below) within a reasonable time | Section 13 |
| Right of Nomination | To nominate an individual to exercise your rights in the event of your death or incapacity | Section 14 |
| Withdrawal of Consent | To withdraw consent for processing at any time. Withdrawal does not affect the lawfulness of processing carried out before withdrawal | Section 6(4) |
To exercise any of the above rights, please write to the Grievance Officer at the address given in Section 11 of this page. We will respond within the period prescribed under applicable law.
7Confidentiality
ICAI Code of Ethics — Fundamental Principle of ConfidentialityCA Shivbhavan Alguram Yadav and all members of the Shivbhavan & Associates team are bound by the fundamental principle of Confidentiality as set out in the ICAI Code of Ethics. This obligation applies to all information shared with the firm — whether in person, by telephone, by email, or through the enquiry form on this website.
What this means in practice: All information you share with the firm in connection with a professional enquiry or engagement is treated as strictly confidential. It is not disclosed to any third party without your express consent, except where disclosure is required by law, regulation, or a court of competent jurisdiction.
This confidentiality obligation is professional in nature and exists independently of any contractual relationship. It applies whether or not a formal engagement has been entered into following an initial enquiry.
Confidentiality in the context of this website
Information submitted through the enquiry form on this website is used solely for the purpose of responding to your enquiry. It is not used for any marketing purpose, not shared with third parties for commercial purposes, and not added to any mailing list or database without your explicit consent.
8External Links
This website contains links to external websites operated by government departments, regulatory authorities, and the Institute of Chartered Accountants of India — including the Income Tax Department portal, the GST portal, the Ministry of Corporate Affairs portal, and icai.org. These links are provided as a convenience and in accordance with the ICAI guidelines for member websites, which explicitly permit and encourage links to such resources.
Shivbhavan & Associates has no control over the content, privacy practices, or policies of these external websites. The inclusion of a link does not imply endorsement of the linked website or any organisation behind it. Visitors accessing external websites through links on this site do so at their own risk and are advised to review the privacy policies of those websites independently.
9Intellectual Property
All content on this website — including text, layout, design, icons, and code — is the property of Shivbhavan & Associates or its authorised web design provider (ArpKret Digital), and is protected under the Copyright Act, 1957, and applicable intellectual property law in India.
Visitors are permitted to access and read the content on this website for personal, non-commercial purposes. Reproduction, redistribution, publication, or commercial use of any part of this website without prior written permission is not permitted.
The ICAI "CA India" logo, where displayed, is the property of the Institute of Chartered Accountants of India and is used in accordance with ICAI's published guidelines for member use of the logo. All rights in that logo vest with ICAI.
10Governing Law & Jurisdiction
This Privacy Policy and Disclaimer, and any dispute arising from your use of this website, shall be governed by and construed in accordance with the laws of India. The courts at Ahmedabad, Gujarat shall have exclusive jurisdiction over any dispute relating to this website or the policies set out here.
By accessing and using this website, you agree to submit to the jurisdiction of the courts at Ahmedabad for the resolution of any such dispute.
11Grievance Officer
DPDPA, 2023 — Section 13 · IT Act, 2000 — Section 43AIn accordance with Section 13 of the Digital Personal Data Protection Act, 2023, and applicable provisions of the Information Technology Act, 2000, the following person has been designated as the Grievance Officer for matters relating to the privacy and personal data of users of this website:
Grievances will be acknowledged within 48 hours of receipt and addressed within the period prescribed under applicable law. For matters relating to the exercise of Data Principal rights under the DPDPA, 2023, please write to the above address with the subject line: "Privacy Rights Request — cashivbhavan.com."
12Changes to This Page
This Privacy Policy and Disclaimer may be updated from time to time to reflect changes in applicable law, regulatory guidance issued by ICAI, or the firm's practices. The date at the top of this page indicates when the page was last updated.
Visitors are encouraged to review this page periodically. Continued use of this website after an update constitutes acceptance of the revised terms.
Note on the ICAI "Last Updated" requirement: ICAI's guidelines for member websites require that the website carry a visible "Last Updated" date and that the information on the site does not materially vary from details maintained with ICAI. The date shown in the banner at the top of this page reflects the most recent update to any part of this website.