Professional Disclaimer

Mallah Software Services Private Limited is a private limited company that writes software. It is not, and does not hold itself out as:

• an advocate or a firm of advocates enrolled under the Advocates Act, 1961;
• a company secretary in practice, or a firm of company secretaries, within the meaning of section 2(2) of the Company Secretaries Act, 1980;
• a chartered accountant in practice, or a firm of chartered accountants, within the meaning of section 2(2) of the Chartered Accountants Act, 1949;
• a cost accountant in practice, a registered valuer, an insolvency professional, or a tax return preparer or authorised representative under section 288 of the Income-tax Act, 1961.

No member of our staff acting in that capacity is your advocate, your company secretary or your chartered accountant, and no relationship of that kind — or the privilege that goes with it — arises from your use of the software or from any conversation with our support team.

The software makes determinations and shows numbers. None of them is legal, tax, accounting, secretarial or financial advice, and none should be acted on without a professional who has taken responsibility for your affairs confirming it.

Applicability decisions

Whether a statute binds an entity is derived from the attributes you entered, against thresholds we have modelled. If an attribute is wrong, stale or absent, the decision is wrong. Applicability under Indian law also turns on facts the software does not hold — the substance of a transaction, a group structure, a sectoral licence, a notification specific to your state or industry.

Due dates

A computed date from the due-date logic and the financial year. It does not know about an extension notified this morning, a state holiday, a portal outage, or a condonation order in your case. Extensions are the norm in India and the software lets a professional move a working date for exactly that reason.

Penalty and exposure figures

Planning estimates, computed from the basis the statute prescribes — per-day fees, the additional-fee slabs under section 403 of the Companies Act, 2013, the caps in section 47 of the CGST Act, 2017, interest under section 201(1A) of the Income-tax Act, 1961. They do not account for adjudication, waiver, an amnesty scheme, compounding, or the discretion an officer actually exercises. Treat them as an order of magnitude, never as a demand you owe.

Health scores

An internal management metric we invented to rank attention. It has no statutory meaning, no regulator recognises it, and it should never be represented to a bank, an investor or a board as a compliance certification.

Contract vetting output

Clause checklists, verdicts, proposed wording and risk levels are drafting aids for a professional reviewing the document. They are not an opinion on the agreement, they do not consider your commercial position or negotiating history, and they do not cover stamp duty, registration, enforceability against a specific counterparty, or sector-specific regulation. Have an advocate review anything you intend to sign.

The statutory catalogue

Our modelling of Indian statutes as we understood them when the entry was written or last reviewed. Statutes change, sometimes retrospectively, and our reading of one may be wrong. The statutory reference is shown against every rule so you can go and read the source.

You do — and, where they are engaged, your professionals.

1. 1The obligation to file is imposed on the entity and its officers by the statute. Software does not take on a statutory duty and cannot discharge one.
2. 2A late fee, additional fee, interest or penalty is levied on the entity or its officers. So is a prosecution, a disqualification under section 164 of the Companies Act, 2013, or a striking-off. Those consequences remain where the statute puts them.
3. 3The accuracy of what you enter is yours. A turnover figure entered a digit short will switch off obligations that in fact bind you, and the software has no way to know.
4. 4The decision to rely on a date, an applicability determination or a penalty figure is a professional judgement. Make it as one.
5. 5Where a professional certifies a filing — a company secretary certifying an annual return under section 92(2), an auditor under section 143 — that certification is theirs and rests on their own verification, not on what the software displayed.

Always, before acting on anything that matters. Specifically:

• Before making or omitting a filing on the basis of an applicability decision the software has made.
• Before relying on a due date near a period end, or after any notification that might have changed it.
• Before responding to a notice, a show-cause, an adjudication or a summons — the software has no view on those at all.
• Before signing any agreement, whatever the vetting output says.
• On anything touching cross-border investment, FEMA, ODI, ECB or transfer pricing, where the consequence of being wrong is disproportionate and the rules move frequently.
• On any question of officer liability, disqualification or personal exposure.

The Institute of Company Secretaries of India and the Institute of Chartered Accountants of India both publish searchable member directories, and the Bar Council of India maintains the roll of advocates. We do not recommend, refer or receive a fee from any professional.

Nothing on this website is an advertisement for, or a solicitation of, legal or professional services. We do not offer to act for you, we do not accept instructions, and we do not take a share of any professional fee.

Rule 36 of Chapter II, Part VI of the Bar Council of India Rules restricts an advocate from advertising or soliciting work, and the First Schedule to each of the Company Secretaries Act, 1980 and the Chartered Accountants Act, 1949 restricts a member in practice from doing the same. Where a company secretary or chartered accountant uses this software in their practice, they remain bound by those restrictions in how they describe their own services — we neither advertise on their behalf nor invite them to.

The software refers to government portals — MCA V3, the GST portal, TRACES, the income-tax e-filing portal, EPFO Unified, ESIC, RBI FIRMS — and to statutory text. Those are named for your convenience and are not under our control. We do not endorse them, we are not responsible for their availability or content, and where a portal and this software disagree, the portal is authoritative.

Statutory references are given so you can read the source. Only the text published by the Government of India in the Gazette is authoritative.