Your privacy is paramount to Shah M V & Associates. This Privacy Statement outlines how we collect, use, process, secure, and disclose your personal information when you use our website and services for filing Income Tax Returns for the Assessment Year 2025-26 and other related services. As a chartered accountant firm, we are bound by professional ethics and the applicable laws in India to protect your sensitive financial data.

1. Introduction

This Privacy Statement applies to your use of the website https://shahmv.com and https://itr.shahmv.com and the income tax filing services provided by Shah M V & Associates for the Assessment Year 2025-26. By using our website and services, you consent to the collection, use, and disclosure of your personal information as described in this1 statement.

2. Information We Collect

We collect information necessary to provide our income tax filing services and to comply with our legal and regulatory obligations. This may include:

• Personal Identification Information: Your name, address, date of birth, gender, Permanent Account Number (PAN), Aadhaar number, father's name, and other details required for identity verification and tax filing as per the requirements of the Income Tax Department.

• Contact Information: Your email address, phone number, and mailing address.

• Financial Information: Details of your income from various sources (salary, business income, capital gains, income from house property, other sources), details of deductions claimed under Chapter VI-A, details of investments, bank account details, IFSC code, and any other financial data relevant to the preparation and submission of your Income Tax Return for AY 2025-26.

• Sensitive Personal Data: As defined under the Digital Personal Data Protection Act, 2023, and other applicable Indian laws, this includes financial information, and potentially other categories as may be prescribed. We collect this only to the extent necessary for tax filing purposes with your explicit consent.

• Usage Data: Information about your interaction with our website, such as pages visited, time spent on the site, your IP address, browser type, and operating system. This data is collected to help us understand user behavior and improve our website and services.

• Communication Data: Records of your communication with us, including emails and messages exchanged through our website or other communication channels.

3. How We Use Your Information

We use your information solely for the following legitimate and specified purposes:

• To provide our income tax filing services for Assessment Year 2025-26, which includes collecting necessary information from you, preparing your Income Tax Return accurately, reviewing it with you, and submitting it to the Income Tax Department.

• To verify your identity and ensure the authenticity and accuracy of the information provided for tax filing purposes.

• To communicate with you effectively regarding the progress of your tax filing, request further information, provide updates, and address any queries you may have.

• To comply with our legal and regulatory obligations as a chartered accountant firm, including maintaining records as required by the Income Tax Act, 1961, the Chartered Accountants Act, 1949, and other relevant laws. This may also involve responding to legitimate requests for information from tax authorities or other government bodies.

• To maintain internal records, manage our client relationships, and improve the quality and efficiency of our services.

• To process payments for the services rendered.

• To send you relevant information about income tax laws, updates, deadlines, or other related services that may be of interest to you, strictly with your explicit consent where required by law.

4. Legal Basis for Processing Your Information

We process your personal data based on the following legal grounds:

• Consent: We2 obtain your explicit and informed consent for collecting and processing your sensitive personal data and for specific purposes like sending you promotional communications (if any, and with your explicit opt-in).

• Contractual Necessity: Processing your information is necessary for the performance of the contract with you to provide professional income tax filing services.

• Legal Obligations: Processing is necessary to comply with our mandatory legal and regulatory obligations under the Income Tax Act, 1961, the Digital Personal Data Protection Act, 2023, and other applicable laws and professional standards governing chartered accountants in India.

• Legitimate Interests: We may process your data for our legitimate interests, such as enhancing the security of our website and services, preventing fraud, and improving user experience, provided that these interests do not override your fundamental rights and freedoms.

5. Data Security

We are deeply committed to protecting your information and have implemented robust technical, organizational, and physical security measures in accordance with industry standards and the requirements of the Digital Personal Data Protection Act, 2023, and the Information Technology (Reasonable Security Practices and Procedures and Sensitive Personal Data or Information)3 Rules, 2011. These measures are designed to protect your personal information from unauthorized access, disclosure, alteration, and destruction. Our security measures include:4

• Technical Safeguards: Encryption of data during transmission and when stored, strict access controls, firewalls, intrusion detection systems, and regular security assessments and vulnerability testing.

• Organizational Safeguards: Internal policies and procedures for data collection, processing, and storage, confidentiality agreements with employees and contractors, regular training for our staff on data privacy and security protocols, and restricting access to your information only to personnel who require it to perform their duties.

• Physical Safeguards: Secure storage of any physical documents containing personal information, with restricted access to authorized personnel.

While we strive to protect your personal information using commercially acceptable means, please be aware that no method of transmission over the internet or electronic storage is5 100% secure. Therefore, we cannot guarantee6 absolute security.

6. Disclosure of Your Information

We will not disclose your personal information to third parties except in the following limited circumstances:

• To Tax Authorities: We will share your information with the Income Tax Department and other relevant government bodies solely for the purpose of filing your Income Tax Return and complying with our legal obligations under tax laws.

• With Your Explicit Consent: We may share your information with other third parties if you provide your clear and explicit consent for such disclosure.

• To Trusted Service Providers: We may engage trusted third-party service providers to assist us in operating our website and providing7 our services (e.g., secure cloud hosting providers, payment gateways). These service providers are carefully selected, are contractually bound to protect your information, and are only permitted to use your information for the specific purposes for which they were engaged, in compliance with this Privacy Statement and applicable laws.

• For Legal Reasons: We may disclose your information if required by law, court order, or governmental regulation, or if we believe that such disclosure is necessary8 to comply with a legal obligation, protect our rights or property, or prevent9 illegal activity.

• Professional Obligations: As chartered accountants, we adhere to the confidentiality requirements outlined in the Code of Ethics issued by the Institute of Chartered Accountants of India (ICAI). This may, in rare circumstances, necessitate disclosure in specific professional contexts such as quality reviews or disciplinary proceedings, strictly in accordance with the ICAI's guidelines and applicable laws.

We assure you that we will not sell, rent, or trade your personal information to third parties for their marketing or promotional purposes without your explicit consent.

7. Data Retention

We will retain your personal information only for as long as necessary to fulfill the purposes for which it was collected, including for the purposes of satisfying any legal, accounting, or reporting requirements. The retention period10 for tax-related data will be in strict accordance with the provisions of the Income Tax Act, 1961, and other applicable laws and professional standards. Once your information is no longer required for the purposes for which it was collected, we will securely delete or anonymize it in accordance with our data retention policy11 and applicable laws.

8. Your Rights

Under the Digital Personal Data Protection Act, 2023, and other applicable laws, you have certain rights regarding your personal information. These include:

• Right to Access: You have the right to request access to the personal12 data we hold about you and receive a copy of13 the same.

• Right to Correction: You have the right to request the correction of any inaccurate or incomplete personal data we hold about you.

• Right to Erasure: You have the right to request the erasure of your personal data14 that is no longer necessary for the purposes for which it was collected, subject to certain legal exceptions (e.g., retention required by law).

• Right of Nomination: You have the right to nominate an individual who shall, in the event of your death or incapacity, exercise your rights under the Digital Personal Data Protection Act, 2023.

• Right to Grievance Redressal: You have the right to lodge a grievance with the Data Protection Board of India if you believe your rights under the Digital Personal Data Protection Act, 2023, have been violated.

• Right to Withdraw Consent: Where the processing of your personal data is based on your consent, you have the right to withdraw your consent15 at any time. Please note that withdrawing consent may affect our ability to provide16 you with our services.

To exercise any of these rights, or if you have any questions or concerns about our privacy practices, please contact us using the contact details provided17 in the "Contact Us" section below. We will respond to your request in accordance with applicable18 laws and regulations.

9. Third-Party Websites

Our website may contain links to third-party websites for your convenience. Please note that this Privacy Statement does not apply to those third-party websites. We encourage you to review the privacy policies of those websites before providing any personal19 information. We do not assume any responsibility or liability for the privacy practices or the content of such third-party websites.

10. Changes to This Privacy Statement

We may update this Privacy Statement from time to time to reflect changes in our practices or legal obligations.20 We will notify you of any material changes by posting the updated Privacy Statement on our website with a new effective date.21 We encourage you to review this Privacy Statement periodically to stay informed about how we are protecting your information.22

11. Contact Us

If you have any questions, concerns, or requests regarding this Privacy Statement or our data practices, please contact us:23

Shah M V & Associates

1011, Iconic Shyamal, Shyamal Crossroads, Nehrunagar, Ahmedabad 380014

support@shahmv.com
+919226252765

In accordance with the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021, the details of our Grievance Officer are as follows:

Grievance Officer:

Ankit Thakkar
ankit@shahmv.com

+91 9763327074

The Grievance Officer will redress your grievances expeditiously, and in any case, within a period of one month from the date of receipt of the grievance.

By using our website and services, you acknowledge that you have read and understood this Privacy Statement and agree to the collection, use, and disclosure of your personal information as described herein.