Soban & Associates, Chartered Accountants - New Delhi

Welcome to the sobanandassociates.com website. This Site is one of numerous Sites owned and operated by the Institute of Chartered Accountants in INDIA . Access to this Site, or any other operated by the Institute that we authorise to include a link to our ‘Terms of use’, is conditional on acceptance of these Terms and Conditions. Use of any Institute Site indicates your acceptance of these Terms and Conditions. Please read them carefully before using any Site. If you are under the age of 18, you acknowledge that despite being a minor you fully understand the content of these Terms and Conditions and that you have the understanding necessary to use the Site and participate in myCommunity in accordance with these Terms and Conditions. General terms and conditions
Access In order to use this Site, you need the equipment and connections necessary to access the World Wide Web. You are responsible for: the provision of any such connection or access to the World Wide Web; the payment of any fees associated with such connection or access (such as those charged by an Internet service provider or other online service); and the provision of all equipment necessary for you to make any such connection to the World Wide Web, including a computer and a modem. The Institute reserves the right to deny you access to, or use of, all or part of the Site, without prior notice, if you engage in any conduct that the Institute believes, in its sole discretion: violates any term or provision of these Terms and Conditions; or violates the rights of the Institute or third parties; or is otherwise inappropriate for continued access and use of the Site.
System Integrity & User Conduct
You must not use the Site to:
impersonate or otherwise misrepresent your identity or affiliation with any other person or entity; post, disclose or transmit any material that is defamatory, obscene, misleading or deceptive, or which infringes the Institute’s or any third party’s intellectual property or breaches any duty of confidence or contractual obligation owed to the Institute or any third party; send junk, obscene, indecent, offensive or threatening electronic mail or "spam" to any person or company; falsify or delete any attributions, legends, or other proprietary designations of origin or source of any content of the Site; conduct, display, or forward surveys, contests, pyramid schemes, or chain letters; interfere with or disrupt the Site or servers or networks connected to the Site, or disobey any requirements, procedures, policies, or regulations of networks connected to the Site; attempt to gain unauthorised access to the Site or computer systems or networks connected to the Site through any means; send or upload any material that contains viruses, worms, trojan horses, time bombs, cancelbots or other harmful programs or similar computer code designed to adversely affect the operation of any computer software or hardware; commit forgery (or attempted forgery), harass any individual, or harm minors in any way; vilifies, insults humiliates any person on basis of race, religion, ethnicity, gender, age, sexual orientation of any physical or mental disability promotes, advertsises goods or services, websites, schemes and other matters collect, store, post, disclose or transmit personal information or data about others, including, without limitation, tax file number information and email addresses; or breach the Privacy Act 1988 as amended, or the National Privacy Principles, or contravene or breach any other applicable state, Commonwealth or international law, convention or regulation. You are responsible for maintaining the confidentiality and security of any passwords and/or identification or login information for the Site. You agree to notify the Institute immediately of any unauthorised use of your password or any other breach of security.

Privacy & Security Statement
The Institute’s Privacy and Security Statement forms part of these Terms and Conditions.
Postings
The Institute Community, myCommunity, is provided by the Institute to Institute members, Institute candidates, students, subscribers to various Institute services and members of the public. Content in myCommunity may contain blogs, forums, discussion groups, (groups may consist of being open, closed or private) that permit comment or the posting of messages and are only accessible to persons who are registered to the Site. You should still regard the content on myCommunity as a means of public, not private, communication, as your comment or messages will be available to other users of the community or to the Institute, and you will be identified publicly by either your username or your first name and surname (depending upon the applicable part of myCommunity) as the author of any contributions you make to myCommunity. You must be a registered user of the Site before you may provide content to myCommunity. The Institute reserves the right to refuse to register a user of the Site for any reason. The Institute’s Privacy Policy applies to any personal information collected by Institute from registered users of the Site. All accounts must be registered with a valid personal email address. Accounts registered with someone else's email address, or with temporary email addresses, may be closed without notice. The Institute may require a user to re-validate their account if it believes they have been using an invalid email address. If you fail to abide by these Terms of Use, we may immediately without notice to you suspend or terminate your account and your registration, and/or delete any content posted by you on the Site. If we suspend or terminate your account or registration, you must not set up any further accounts, re-register or supply any further content to the Site. myCommunity is intended for use by people who value good manners. Please respect others in your choice of words and thoughts that you post on the Site. You are solely responsible for the content of the postings you publish. When publishing to myCommunity, you must not:
repeat the same line four or more consecutive times;
type gibberish (random keys);
repeat the same character excessively;
use swear words; or
type in capital letters excessively. It is considered rude to conduct all your conversation in capital letters. You expressly acknowledge and agree that the forums, blogs, discussion groups and other areas on myCommunity that permit comment or the posting of messages provide a means of public, not private, communication. You will be identified publicly by either your username or your first name and surname (depending upon the applicable part of myCommunity) as the author of any contributions you make to myCommunity. The Institute will take all care to ensure postings are appropriate, but will not be liable for any information displayed on myCommunity, including, but not limited to, content published in blogs, forums and groups (open, closed or private) whether offensive to persons or group of persons, upsetting, defamatory, in any way unsuitable for people under the age of 18 years, or otherwise, or for the accuracy of such information. All material posted by you on myCommunity including, but not limited to, in blogs, forums and open groups and your myProfile section, but not including closed or private groups, will be taken to be submitted for publication by the Institute on myCommunity and elsewhere free of charge. The Institute and each user of myCommunity is granted a perpetual, royalty-free, non-exclusive, worldwide licence to use, reproduce, publish and communicate to the public such material in any form and by any means. In submitting material to myCommunity, you consent to anything being done by the Institute or any user of this Site in respect of such material that could otherwise amount to an infringement of your moral rights in such material, and warrant that you have obtained such consent from all other authors of such material. Certain material posted by you in your myProfile section of the Site will be publicly available to users of the Site, including, but not limited to, your first name, surname and email address. If you do not want such information to be publicly available, then you should not register with the Site.

All material posted by you in a closed or private group will be taken to be submitted on the basis that: each user of the closed or private group is granted a perpetual, royalty-free, non-exclusive, worldwide licence to use, reproduce, publish and communicate to other users of the private group such material in any form and by any means; and the Institute is granted a perpetual, royalty-free, non-exclusive, worldwide licence to use, reproduce, publish and communicate such material to other users of that closed or private group or any other closed or private group, and to the Institute’s directors, employees, agents and contractors (and elsewhere rovided that the Institute does not identify you as the author and provided further that in the case of groups whose existence is not known to the general public, such material will not be communicated elsewhere if the person posting the material has notified the Institute that he or she does not want the material communicated outside the closed or private groups and the Institute’s directors, employees, agents and contractors), in any form and by any means, and in submitting material to a private group, you consent to anything being done by the Institute and by any user belonging to that or any other closed or private group, in respect of that material that could otherwise amount to an infringement of your moral rights in such material, and warrant that you have obtained such consent from all other authors of such material. Your right to use myCommunity is subject to any limitations, conditions and restrictions established by the Institute and the Institute may, at its discretion alter, suspend or discontinue any aspect of myCommunity or any group at any time. The Institute may also impose limits on certain features and aspects of myCommunity or any group or restrict your access to parts or all of myCommunity or any group without notice or liability. The Institute reserves the right to edit or delete any material posted by you on myCommunity for any reason at its discretion.

Links & Advertising
This Site may contain links to third party websites. Those sites are not under the control of the Institute and the Institute is not responsible for the content or the links contained in those sites. Neither the Institute nor its officers, directors, employees, agents, or related bodies corporate recommend or endorse the content of any third party sites which may be linked to or from the Site, or products or services of any third party organisations mentioned or described on this Site or linked to or from this Site. You acknowledge that you enter any third party websites at your own risk. The Site may contain advertisements for third parties' goods and/or services. The third party advertisers are responsible for the accuracy of all representations made in those advertisements. Neither the Institute nor its officers, directors, employees, agents or related bodies corporate recommend or endorse the goods or services that may be advertised on the Site, nor do they offer the goods or services for sale or make any other representation whatsoever about them. If you choose to order a product or service advertised by a third party on the Site, you do so at your own risk.

Disclaimer of Warranties & Limitation of Liability
Subject only to 6.2 below: this Site is provided by the Institute on an "as is" basis without any express or implied warranty of any kind; the World Wide Web exists across open public networks that are neither secure nor private. Accordingly, you acknowledge and accept the risk that any communication to or from the Site may be intercepted, used or modified by third parties. the Institute does not warrant that access to or use of this Site will be uninterrupted or error free or that the Site or any material on or accessible through the Site is free from errors or viruses, worms, trojan horses, time bomb, cancelbot or other harmful programs or similar computer code designed to adversely affect the operation of any computer software or hardware. the Institute does not warrant anything about the reliability, accuracy, completeness, timeliness, suitability, quality, physical state or for a particular purpose of any material on or accessible through the Site; the Institute may change any of the material on the Site at any time without notice; the Institute makes no commitment to update any material on the Site; You are responsible for assessing the accuracy, reliability, suitability and accuracy of the material on or accessible through the Site; You accept all risks and responsibility for all loss, damage, costs and other consequences resulting from using the Site or the material on or accessible through the Site; neither the Institute nor any of its officers, directors, employees, agents or related bodies corporate shall be liable for any loss or damage including without limitation, losses or damages for loss of profits, business interruption, loss of information, indirect, special, punitive or consequential losses or damages arising out of the use or inability to use the material or information available on or accessible through the Site, even if the Institute has been advised of the likelihood of such damages. Where the laws of any country or state in which these terms and conditions are effective implies into, or expressly includes in, these terms and conditions any term, condition, guarantee or warranty, and those laws avoid or prohibit provisions in a contract excluding or modifying them, then the term, condition, guarantee or warranty shall be deemed to be included in these terms and conditions provided that the liability of the Institute, its officers, directors, employees, agents and related bodies corporate for a breach of any such term, condition, guarantee or warranty, including any economic or consequential loss which you may sustain shall be limited, at the option of the Institute, to: in the case of services, the supply of the services again, or the payment of having the services resupplied and in the case of goods, the replacement or repair of the goods, the supply of equivalent goods, or the payment of the costs of replacing or repairing the goods or acquiring equivalent goods.
Indemnification
You agree to indemnify, defend, and hold harmless the Institute, and its officers, directors, shareholders, employees, consultants, agents, and related bodies corporate from any and all third-party claims, liability, damages, and costs (including, but not limited to, reasonable lawyers' fees) arising from your use of the Site or your failure to comply with these terms and conditions, or from your violation of any applicable law. Intellectual Property Rights The information, text materials, graphics, logos, button icons, images, video and audio clips, trade marks (whether registered or not), advertisements, layout, arrangement, graphical user interface, look and feel, and control features of the Site (the "Content") is protected by copyright, trade mark and other intellectual property laws. You must not modify, copy, reproduce, republish, frame, upload to a third party, transmit or distribute in any way the Content except as expressly provided in these Terms and Conditions or as permitted by the Copyright Act. The Institute logo and name are the trademarks of the Institute, and may not be used as part of your business or in connection with any goods or services without the prior written consent of the Institute.

General The Institute may from time to time amend, update, or change the Site, including these Terms and Conditions, without prior notice. The Institute shall not be liable by reason of the failure in the performance of obligations under the Terms and Conditions by reason of strikes, riots, fire, explosion, acts of God, governmental action, or any other cause which is beyond the reasonable control of the Institute, including any form of technological failure or the actions of third parties. These Terms and Conditions constitute the entire agreement between you and the Institute with respect to this Site, and the Terms and Conditions replace all prior or contemporaneous understandings or agreements, written or oral, regarding the Site. If any provision of these Terms and Conditions is found to be invalid or unenforceable, that provision shall be enforced to the maximum extent possible and will be deemed deleted to the extent that it is not enforceable, and the remaining provisions of the Terms and Conditions shall remain in full force and effect. The failure by the Institute to insist upon or enforce strict performance of any of these Terms and Conditions will not be construed as a waiver of any right or remedy of the Institute in respect of any existing or subsequent breach of these Terms and Conditions. The law of New South Wales, Australia governs these Terms and Conditions. You hereby consent and submit to the non-exclusive jurisdiction and venue of the Courts of New South Wales, Australia for any cause of action relating to or arising under these Terms and Conditions. The Institute operates the Site in Australia. Information contained on the Site may not be appropriate or available for use in other locations. If you access the Site from other locations, you do so at your own initiative and you are solely responsible for compliance with local laws.