Introduction

S M Kataria & Co. (“we”, “our”, “us” or “the Firm”) is committed to safeguarding the privacy of all users (“you”, “your”) who visit our website. This Privacy Policy outlines how we collect, use, disclose, and protect your information in accordance with applicable Indian laws and professional ethical standards, including those prescribed by the Institute of Chartered Accountants of India (ICAI).
By using this website, you consent to the terms of this Privacy Policy.

Information We Collect

We may collect the following types of information:

• Personal Information
• Name
• Email address
• Phone number
• Any other information voluntarily provided through contact forms or email communications

Non-Personal Information

• IP address
• Browser type and version
• Pages visited and time spent
• Device type and operating system
• Referral source

Purpose of Data Collection

We collect information for the following purposes:

• To respond to your inquiries and requests
• To offer professional services (where requested)
• To improve the content and usability of our website
• To ensure regulatory and compliance obligations are met
• To maintain records as required under applicable laws and ICAI guidelines

Data Sharing and Disclosure

We do not sell, trade, or rent your personal information. Your data may be shared only in the following circumstances:

• With your explicit consent
• With third-party service providers who assist us in operating the website, under confidentiality obligations
• If required by law, regulation, or a valid legal process (e.g., court order, government request)
• To protect the rights, property, or safety of the Firm, its partners, or users

Data Security

We implement reasonable and appropriate security measures to protect against unauthorized access, alteration, disclosure, or destruction of personal data. These include:

• Secure servers and firewalls
• Limited access to information on a need-to-know basis
• SSL encryption for data transmission (where applicable)
• Internal policies on data handling and confidentiality

However, no method of transmission over the Internet is fully secure. We cannot guarantee absolute security of your data.

Data Retention

We retain personal information only for as long as necessary to:

• Fulfil the purpose for which it was collected
• Comply with legal, regulatory, or contractual obligations
• Enforce our legal rights or defend legal claims

Cookies and Tracking Technologies

Our website may use cookies and similar technologies to enhance user experience. Cookies are small text files stored on your device by your browser. You may choose to disable cookies through your browser settings, but this may affect certain functionalities of the website.

Third-Party Links

This website may contain links to third-party websites for informational purposes. We do not control or take responsibility for the privacy practices or content of such third-party sites. We encourage users to review their respective privacy policies.

Your Rights

You may request to:

• Access or review your personal data held by us
• Correct or update inaccurate information
• Withdraw consent (where applicable)
• Request deletion of your personal data (subject to legal and contractual obligations)

To exercise any of the above rights, please contact us at:
📧 letsconnect@smkataria.com

Children’s Privacy

Our website is intended for professionals and businesses. We do not knowingly collect personal data from individuals under the age of 18. If you believe a child has provided us with personal information, please contact us for removal.

Changes to this Policy

We reserve the right to update this Privacy Policy from time to time. Any changes will be reflected on this page with an updated effective date. Users are advised to review this page periodically to stay informed of any updates.

Contact Us

If you have any questions or concerns regarding this Privacy Policy or our data practices, please contact:

S M Kataria & Co.
MAHAVIDEH, Ground Floor, No. 3, Osborne Road, Next to Jain Temple, Bengaluru – 560042
📧 Email: letsconnect@smkataria.com

Notice for EU Residents (GDPR Disclaimer)

Our services and website are intended for users within India and are not directed toward individuals residing in the European Union (EU) or subject to the General Data Protection Regulation (GDPR).
If you are a resident of the EU or otherwise fall under the jurisdiction of the GDPR, we respectfully request that you do not submit any personal information through this website. We do not intend to process or store such data and disclaim any responsibility for non-compliance with GDPR arising from unsolicited submissions.
If you believe your personal data has been submitted in error, please contact us at letsconnect@smkataria.com and we will take steps to delete such information from our records.