These Terms of Service govern your use of the website and professional services provided by Ray Nayak & Associates. By accessing our website or engaging our services, you agree to comply with and be bound by these Terms.

Acceptance of Terms

By using our website or services, you acknowledge that you have read, understood, and agreed to these Terms, along with our Privacy Policy.

Scope of Services

Ray Nayak & Associates provides professional services including but not limited to:

• Audit, Taxation, and Accounting Services
• GST and Income Tax Consultancy
• Corporate Compliance and Advisory Services
• Insolvency and Financial Advisory Services
• Valuation, Certification, and Representation Services

All services are provided based on client requirements, applicable laws, and professional standards.

Professional Engagement

Services will be rendered only after formal engagement, confirmation, or authorization from the client. The scope of work, timelines, and fees will be mutually agreed upon before commencement of assignments.

Client Responsibilities

Clients are responsible for:

• Providing accurate and complete information and documents
• Ensuring timely submission of required data
• Cooperating with our team for smooth execution of services
• Complying with applicable laws and regulations

Any delay or incorrect information may affect service outcomes.

Confidentiality

We maintain strict confidentiality of all client information and documents. Information will not be disclosed to third parties except where required by law or regulatory authorities.

Limitation of Liability

While we strive to provide accurate and professional services, Ray Nayak & Associates shall not be held liable for any indirect, incidental, or consequential losses arising from use of our services or reliance on advisory outcomes.

Intellectual Property

All content, materials, reports, and documentation provided by us remain the intellectual property of Ray Nayak & Associates unless otherwise agreed in writing.

Fees & Payments

Professional fees will be communicated prior to engagement. Payments must be made as per agreed terms. Delayed payments may result in suspension or delay of services.

Termination of Services

We reserve the right to suspend or terminate services in case of:

• Non-payment of fees
• Misuse of services
• Non-cooperation by client
• Legal or regulatory restrictions

Changes to Terms

Ray Nayak & Associates reserves the right to update or modify these Terms at any time without prior notice. Continued use of services implies acceptance of updated Terms.

Governing Law

These Terms shall be governed by and interpreted in accordance with the laws of India. Any disputes shall be subject to the jurisdiction of competent courts in Bhubaneswar.

Contact Information

For any queries regarding these Terms, you may contact:

Ray Nayak & Associates
📍 Bhubaneswar
📞 +91 9938605235