Lalit Mohan Tyagi & Co. is a Data Fiduciary under the Digital Personal Data Protection Act, 2023 in respect of the personal data described in this notice. This notice explains what is collected, why, and what a Data Principal may do about it.
What is collected
Through the enquiry form on this site, the firm collects the name, email address, organisation and message text a visitor chooses to submit. Once the client portal referred to elsewhere on this site is available, it will additionally hold engagement-related documents, financial statements and filings belonging to the client entities using it.
Lawful basis
Personal data processed in the course of an audit, tax or advisory engagement is processed on the basis of contractual necessity and, in respect of statutory filings and reporting, legal obligation. Personal data submitted through the enquiry form is processed on the basis of the consent given by submitting the form.
Purpose limitation
Data collected through the enquiry form is used only to respond to that enquiry. It is not used for any other purpose, and is not shared with any third party other than a service provider engaged to deliver the enquiry to the firm.
Retention
Enquiry data is retained only for as long as needed to respond to the enquiry. Records arising from an engagement are retained in line with the statutory retention requirements applicable to the engagement, including those under the Income Tax Act, 1961 and the Companies Act, 2013, and are not held for longer than those requirements call for.
Security safeguards
Reasonable technical and organisational measures are used to protect personal data against unauthorised access, alteration or loss, consistent with the requirements of the Act.
Rights of a Data Principal
A Data Principal may request access to their personal data, correction of inaccurate or incomplete data, and erasure of data that is no longer required, subject to the statutory retention periods described above. A Data Principal may also register a grievance in the manner described below, and may nominate another individual to exercise these rights on their behalf in the event of death or incapacity.
Grievance officer
Sakshi Khanna, Partner, has been designated as the grievance officer for matters under this notice and may be contacted at grievance@lmtc.in.
Data storage location
Personal data described in this notice is held in an India region.