Email Confidentiality, Privacy and Security Notice

M A N A S & Associates | Chartered Accountants
Effective Date: 20/08/2026
Last Updated: 20/08/2026
Version: 1.0

1. Purpose of this Notice

This notice applies to emails and electronic communications sent by M A N A S & Associates (“the Firm”), including any files, documents, links or other information accompanying such communications.

It explains the conditions relating to confidentiality, personal-data processing, professional reliance, attachment security, statutory reminders and payment security.

2. Confidentiality

Emails sent by the Firm and their attachments are intended solely for the named recipient or recipients. They may contain confidential client information, financial information, personal data, professional communications or other information protected by applicable law and professional obligations.

Unauthorised access, use, copying, forwarding, disclosure, distribution or reliance is prohibited.

If you have received an email from the Firm in error, please:

1. notify the sender immediately;
2. refrain from using, copying or forwarding the email;
3. permanently delete the email and its attachments; and
4. delete any copies stored or downloaded on your systems.

The accidental transmission of an email to an unintended recipient does not constitute a waiver of confidentiality or any other applicable protection.

3. Professional Communications and Reliance

Any advice, opinion, interpretation, computation, certificate or professional communication issued by the Firm:

• is based on the facts, documents and information made available to us;
• is subject to the laws, rules, judicial precedents, notifications and regulatory positions applicable on the date of communication;
• is intended solely for the named client and the specific purpose stated in the communication or engagement;
• must be read together with the applicable engagement letter, report, certificate, assumptions, qualifications and limitations; and
• must not be used, reproduced, circulated or relied upon by any other person without the Firm’s prior written consent.

Laws and regulatory interpretations may change after the date of communication. Unless specifically engaged to do so, the Firm is not responsible for updating an earlier communication for subsequent changes in law or facts.

Nothing contained in a general email, newsletter, reminder or informational communication should be treated as a professional opinion for a specific transaction unless expressly stated otherwise.

4. Statutory Due Dates and Reminders

Any reminder relating to tax payments, return filing, regulatory submissions, document requirements or statutory due dates is issued as a professional courtesy.

Due dates may be extended, modified or withdrawn by the relevant authority. Clients should act upon the specific advice applicable to their circumstances.

The client remains responsible for:

• providing complete, correct and timely information;
• reviewing and approving computations, returns and submissions;
• arranging payment of taxes, duties, fees and other statutory amounts; and
• authorising filing or submission within the prescribed time.

The Firm’s responsibility shall be governed by the applicable engagement terms and the timely availability of complete and accurate information from the client.

5. Payment and Bank-Detail Security

Important Fraud Prevention Warning

The Firm does not communicate a change in its bank account, beneficiary name or payment instructions by email alone.

Before transferring professional fees, taxes, statutory dues or any other amount based on details received through email, the recipient must independently verify the bank account and beneficiary details by calling the Firm on the telephone number published on its official website.

Do not rely solely upon:

• a telephone number stated in the payment email;
• a reply to the same email thread;
• an email requesting an urgent change in bank details; or
• an email from an address that appears similar to the Firm’s official domain.

Treat any unexpected request to change bank details or redirect a payment as potentially fraudulent. Immediately contact the Firm through independently verified contact details.

The Firm will not be responsible for any payment made to an incorrect or fraudulent account where the payment instructions were not independently verified in accordance with this notice, subject to the applicable engagement terms and law.

6. Attachments and Confidential Documents

Attachments may contain confidential financial information, personal data, tax records, audit information, payroll records, banking information or other protected material.

Recipients must:

• use attachments only for the intended and authorised purpose;
• restrict access to persons who require the information for that purpose;
• not forward attachments to unauthorised persons;
• not store attachments on unsecured or publicly accessible systems;
• maintain appropriate security controls; and
• securely delete the information when it is no longer required, subject to applicable retention requirements.

Where an attachment is password-protected, the password may be communicated separately by telephone, SMS or another appropriate channel.

Recipients should scan attachments using updated security software before opening them. If an attachment appears unexpected, suspicious or inconsistent with the email, the recipient should verify it with the sender before opening it.

7. Personal-Data Processing

The Firm may receive and process personal data for lawful professional and operational purposes, including:

• client onboarding and engagement administration;
• accounting, audit, assurance and certification assignments;
• preparation and filing of income-tax, GST and other statutory returns;
• tax, regulatory and business advisory services;
• responding to notices and communications from authorities;
• billing, collection and account administration;
• compliance with professional, legal and regulatory obligations;
• recruitment, employment and personnel administration; and
• information-security, fraud-prevention and record-management activities.

Personal data is processed in accordance with applicable law, including the Digital Personal Data Protection Act, 2023 and the rules brought into force thereunder, as applicable from time to time.

Depending upon the circumstances, processing may be based on consent, voluntary provision of personal data for a specified purpose, compliance with law, performance of professional obligations or another legally permitted basis.

8. Data Minimisation and Security

The Firm endeavours to collect and process only such information as is reasonably necessary for the relevant engagement, legal requirement or operational purpose.

Reasonable technical and organisational safeguards are maintained to protect personal data against unauthorised access, disclosure, alteration, loss or misuse. However, electronic communication cannot be guaranteed to be completely secure or free from interception, corruption, delay, malware or transmission errors.

Recipients should avoid sending unnecessary personal data through unprotected email and should use the secure method specified by the Firm where one is made available.

9. Disclosure of Information

Information received by the Firm may be disclosed where reasonably necessary to:

• Partners, employees and authorised personnel of the Firm;
• service providers processing information on the Firm’s behalf;
• professional advisers, consultants or specialists engaged for an authorised purpose;
• government departments, regulators, courts, tribunals or other authorities;
• banks, technology providers or filing intermediaries involved in the relevant service; or
• any other person where authorised by the client or required by law.

Such disclosure will be subject to applicable professional, contractual, legal and security requirements.

10. Data Retention

The Firm may retain emails, attachments, engagement records and personal data for the period necessary to:

• provide the relevant professional service;
• comply with legal, regulatory and professional requirements;
• maintain appropriate audit and engagement records;
• establish, exercise or defend legal claims; and
• meet legitimate operational and security requirements.

Information may thereafter be securely deleted, anonymised or archived in accordance with the Firm’s retention policy and applicable law.

11. Rights and Privacy Requests

Subject to applicable law, an individual may contact the Firm regarding access to, correction, updating or erasure of personal data, withdrawal of consent where processing is based on consent, or any grievance concerning the processing of personal data.

Requests should contain sufficient information to enable the Firm to verify the identity of the requester and identify the relevant information.

Privacy and Grievance Contact:
Admin
M A N A S & Associates
Email: admin@camanas.in

The Firm may retain information notwithstanding a request for erasure where retention is required or permitted under applicable law or professional obligations.

12. Recruitment Communications

Personal data provided by applicants, candidates and prospective personnel—including curriculum vitae, identity information, qualifications, experience, references and supporting documents—may be processed for recruitment, evaluation, background verification, onboarding and related administrative purposes.

A recruitment email does not constitute an offer of employment. Any appointment shall be subject to a formal written appointment letter issued by an authorised representative of the Firm.

13. Email Security and Malware

Although the Firm takes reasonable precautions, it cannot guarantee that every email or attachment will be free from malware, transmission errors or unauthorised interference.

Recipients are responsible for applying appropriate security controls before opening links or attachments. The Firm should be contacted independently if:

• the sender’s address appears unusual;
• the email requests passwords, OTPs or credentials;
• an unexpected payment or fund transfer is requested;
• a link directs the recipient to an unfamiliar website; or
• the email contains an unexpected executable, compressed or macro-enabled file.

The Firm will never request a password, OTP or authentication credential through an unsolicited email.

14. No Contractual Commitment by Email

No email shall bind the Firm to a new engagement, amendment, settlement, payment commitment or contractual obligation unless it is expressly confirmed through an engagement letter or another written instrument issued or approved by an authorised Partner.

Routine email correspondence should not be interpreted as extending the scope of an existing engagement.

15. Intellectual Property

Reports, templates, opinions, computations, working formats and other materials prepared by the Firm may contain proprietary or copyrighted content.

Unless expressly authorised, such materials must not be reproduced, modified, published, distributed or used for any purpose other than the purpose for which they were provided.

16. Updates to this Notice

The Firm may revise this notice to reflect changes in law, professional requirements, technology, security practices or internal procedures.

The version displayed on this webpage shall be the current version. Material revisions will be identified through the “Last Updated” date and version number stated above.

17. Contact Us

For clarification regarding this notice, please contact:

M A N A S & Associates
Chartered Accountants
Email: admin@camanas.in
Website: www.camanas.in