Last updated: April 2026 | Firm Reg. No.: 009976N | ICAI
1. About This Policy
This Privacy Policy is published by Subhash Mittal & Associates, a firm of Chartered Accountants registered with ICAI (Firm Reg. No.: 009976N), having its principal office at 512-A, Deepshikha Building, 8 Rajendra Place, New Delhi – 110 008.
This policy is published in accordance with Rule 3(1) of the Information Technology (Intermediaries Guidelines) Rules, 2011 under the Information Technology Act, 2000, and is consistent with the ICAI Code of Ethics 2020. It governs the use of https://sma.net.in by all visitors. By visiting this Website, you consent to the practices described herein.
2. Nature of This Website
This Website operates on a pull-mode basis in accordance with ICAI guidelines (Section 3.3, Code of Ethics 2020) — information is available solely for users who specifically seek it. The Website is not intended to solicit clients or professional work. No third-party advertisements are displayed.
3. Information We Collect
- Contact form submissions: Name, email, phone number, and message.
- Careers applications: Name, contact details, and resume/CV voluntarily submitted.
- Newsletter subscriptions: Name and email for opted-in subscribers.
- Workshop registrations: Contact details for programme registrants.
- Technical data: IP address and browser type for website security.
We do not collect sensitive personal data such as financial account numbers or biometric information.
4. Use of Information
Information collected is used solely for: responding to enquiries; processing career applications; sending professional updates to opted-in subscribers; improving Website functionality; and complying with legal and regulatory obligations. We do not use information for unsolicited marketing.
5. Cookies
This Website uses minimal cookies solely for essential functionality such as theme preferences. We do not use advertising or tracking cookies. You may disable cookies in your browser without affecting access to Website content.
6. Sharing of Information
We do not sell, rent, or trade personal information. Disclosure occurs only where: required by law or court order; required under the Chartered Accountants Act, 1949 or ICAI directions; or to trusted technology service providers bound by confidentiality obligations.
7. Client Confidentiality
In accordance with the ICAI Code of Ethics 2020, we maintain strict confidentiality regarding all client matters. Client information is not disclosed to any third party except as required by law or with explicit client consent. This obligation survives the termination of any professional engagement.
8. Data Security
We implement appropriate technical measures to protect information against unauthorised access or disclosure. The Website is served over HTTPS (SSL/TLS encryption). No method of internet transmission is completely secure, and we cannot guarantee absolute security.
9. Retention
Information is retained only for as long as necessary for the stated purposes or as required by applicable law and professional regulations governing CA firms.
10. Your Rights
You have the right to access, correct, or withdraw consent to use of your personal information, and to unsubscribe from our updates at any time. Contact us at the details below to exercise these rights.
11. Third-Party Links
This Website contains links to external websites including ICAI, government departments, and regulatory authorities, as permitted under ICAI guidelines (Section 3.3.18). We are not responsible for the privacy practices of these external sites.
12. Grievance Officer
In accordance with the Information Technology Act, 2000:
CA Subhash Mittal, Founder & Managing Partner
512-A, Deepshikha Building, 8 Rajendra Place, New Delhi – 110 008
Email: sma009976n@gmail.com | Phone: +91-11-41685300
Grievances will be addressed within 30 days of receipt.
13. Dispute Resolution
Disputes shall be subject to the jurisdiction of courts at New Delhi, India. Parties shall first attempt amicable resolution within 30 days. If unresolved, disputes shall be referred to arbitration by a sole arbitrator appointed by the Firm under the Arbitration and Conciliation Act, 1996. This Policy is governed by Indian law.
14. Amendments
We reserve the right to update this Privacy Policy to reflect changes in law or ICAI guidelines. Updates will be posted with a revised date. Continued use of the Website constitutes acceptance of the updated Policy.
15. Contact
Subhash Mittal & Associates
Chartered Accountants (Firm Reg. No.: 009976N)
512-A, Deepshikha Building, 8 Rajendra Place, New Delhi – 110 008
Email: sma009976n@gmail.com | Phone: +91-11-41685300