Privacy Policy & Digital Data Handling

1. INTRODUCTION

Welcome to Malay Biswas & Co. ("we," "our," or "us"). As a practicing Cost and Management Accounting (CMA) firm, we are bound by the strict ethical standards and confidentiality guidelines set forth by the Institute of Cost Accountants of India (ICMAI). This Privacy Policy outlines our two-tiered approach to digital data collection, how we handle your information when you visit our website, and how we secure data when you request our consulting services.

2. THE TWO TIERS OF DATA WE COLLECT

To provide a seamless digital experience while respecting your privacy, we categorize data collection into two distinct tiers:

3. HOW WE UTILIZE YOUR INFORMATION

We process your digital and professional data strictly to facilitate our accounting and advisory functions:

• To evaluate your initial metrics and contact you regarding your requested consulting review.
• To streamline website performance and secure our digital infrastructure against unauthorized access.
• To execute statutory cost audits, structure tax-efficient models, and optimize your operational frameworks upon formal client onboarding.
• To deliver administrative notices regarding statutory compliance deadlines or structural updates.

4. STRICT CONFIDENTIALITY & DIGITAL INFRASTRUCTURE

Under no circumstances do we sell, rent, or trade your corporate or personal data. Your information is governed by the ICMAI Code of Conduct regarding client non-disclosure.

Statutory Disclosure: We will only share operational records with government tax authorities or regulatory bodies when explicitly authorized by you, or when legally compelled by a valid statutory mandate.

5. DATA RETENTION PROTOCOLS

We retain digital contact requests (leads) only for the duration necessary to fulfill your consulting inquiry. Once formally engaged as a client, all statutory costing records, working papers, and corporate data are retained in compliance with the prevailing Companies Act and ICMAI record-retention directives (typically 8 years from the conclusion of the relevant financial year).

6. GLOBAL PRIVACY RIGHTS (DPDPA, GDPR, CCPA)

We are committed to the highest standards of international data protection. In compliance with the Digital Personal Data Protection Act (DPDPA) of India, the General Data Protection Regulation (GDPR) of Europe, and the California Consumer Privacy Act (CCPA), you possess the following rights regarding your digital data:

• Right to Access & Portability: Request a summary or a portable copy of the personal data we hold regarding your digital interactions.
• Right to Correction & Erasure: Request the updating of inaccurate contact details or the complete deletion of your digital profile (the "Right to be Forgotten"), subject to our overriding statutory retention requirements as CMAs.
• Right to Withdraw Consent & Opt-Out: You may revoke your cookie consent or opt out of digital communications at any time. We do not sell your data, strictly adhering to CCPA "Do Not Sell" mandates.

7. CONTACT OUR ADMINISTRATION

For inquiries regarding this digital privacy policy, data security practices, or to exercise your rights under the DPDPA, please contact us at:

By interacting with our website and utilizing our digital scheduling tools, you acknowledge and consent to the data practices outlined in this policy.