1 Introduction

Welcome to KarBandhu ("KarBandhu," "we," "our," or "us"). This Professional Code of Conduct establishes the ethical standards, professional responsibilities, legal obligations, and operational expectations applicable to every Chartered Accountant, Company Secretary, Cost Accountant, Advocate, Tax Consultant, Accountant, GST Practitioner, Financial Consultant, Business Consultant, Compliance Professional, and every other independent professional or service provider ("Professional") associated with www.karbandhu.in (the "Website").

The purpose of this Code is to maintain the highest standards of professionalism, integrity, transparency, confidentiality, competence, accountability, and customer service across the KarBandhu platform. By registering, applying for empanelment, accepting assignments, accessing the Professional Dashboard, communicating with Customers, or providing services through the Website, every Professional acknowledges that they have carefully read, understood, and agreed to comply with this Professional Code of Conduct together with the Terms and Conditions, Privacy Policy, and all other applicable policies published by KarBandhu.

2 Professional Conduct

Every Professional shall conduct themselves honestly, ethically, professionally, respectfully, and in accordance with the laws of India and the professional standards governing their respective profession. Every Professional shall maintain the dignity, reputation, and integrity of both their profession and the KarBandhu platform while interacting with Customers, government authorities, regulatory bodies, fellow Professionals, employees of KarBandhu, and all other stakeholders. Any conduct that damages the reputation of KarBandhu or brings disrepute to the Professional's profession may result in disciplinary action, suspension, removal from the platform, or legal proceedings wherever applicable.

3 Accuracy of Registration Information

Professionals shall provide only accurate, complete, truthful, and current information while registering with KarBandhu, including but not limited to their educational qualifications, professional memberships, certificates of practice, licenses, registrations, work experience, specializations, office details, identification documents, and any other information requested during onboarding or verification.

4 Maintenance of Credentials

Every Professional shall maintain all registrations, licenses, memberships, certificates of practice, statutory approvals, and professional authorizations required under applicable laws throughout the period of association with KarBandhu. The Professional shall immediately notify KarBandhu of any suspension, cancellation, expiry, disciplinary proceedings, criminal investigation, insolvency, disqualification, professional misconduct proceedings, or any other event that may affect their eligibility to provide professional services.

5 Quality of Service

Every Professional shall perform all assignments with reasonable skill, care, diligence, competence, and professional judgment while acting in accordance with applicable laws, regulatory requirements, ethical standards, professional guidelines, and industry best practices. Professionals shall neither guarantee any specific legal, financial, taxation, regulatory, or commercial outcome nor make promises that are beyond their lawful authority or professional competence. Advice provided to Customers shall be based upon the information made available by the Customer and the applicable laws prevailing at the relevant time.

6 Confidentiality

Professionals shall maintain strict confidentiality regarding every document, record, communication, financial statement, taxation record, business information, identity document, password, login credential, digital signature, statutory filing, customer communication, commercial information, or any other confidential information obtained through KarBandhu. Such information shall be used solely for the purpose of performing the assigned services and shall not be disclosed, copied, retained, transferred, sold, shared, or otherwise used for any unauthorized purpose without the prior written consent of the Customer or where disclosure is required under applicable law.

7 Data Protection

Professionals shall ensure that all customer information, documents, and records remain adequately protected against unauthorized access, misuse, alteration, disclosure, theft, loss, destruction, cyber incidents, or accidental exposure. Professionals shall adopt reasonable technical and organizational safeguards while handling customer information and shall immediately notify KarBandhu upon becoming aware of any actual or suspected data breach, unauthorized disclosure, cybersecurity incident, or compromise affecting customer information.

8 Communication Standards

Professionals shall communicate with Customers in a courteous, respectful, timely, transparent, and professional manner. Professionals shall respond to customer queries within a reasonable period, keep Customers informed regarding the status of assignments, explain statutory requirements wherever appropriate, and avoid unnecessary delays in communication. Professionals shall not use abusive language, threatening behaviour, discriminatory remarks, harassment, intimidation, coercion, or any conduct inconsistent with professional ethics while interacting with Customers or representatives of KarBandhu.

9 Timely Completion

Professionals shall complete assigned work within the agreed timelines, subject to timely receipt of complete information and documents from the Customer. Where delays become unavoidable due to circumstances beyond the Professional's reasonable control, including government portal downtime, statutory changes, regulatory delays, technical failures, force majeure events, or delayed customer responses, the Professional shall promptly inform KarBandhu and the Customer regarding the reasons for such delay. Professionals shall not intentionally delay assignments, ignore customer communications, or abandon accepted work without reasonable justification.

10 No Circumvention

Professionals shall not directly solicit, recruit, divert, induce, or encourage any Customer introduced through KarBandhu to discontinue using the platform or to engage the Professional independently for the purpose of avoiding platform procedures, service charges, or contractual obligations. During the period of association with KarBandhu and for a reasonable period thereafter where permitted by applicable law and contractual arrangements, Professionals shall refrain from circumventing the platform by establishing direct commercial relationships with Customers introduced through KarBandhu without the prior written consent of KarBandhu.

11 No Improper Payments

Professionals shall not request, accept, offer, or solicit any unlawful payment, commission, kickback, gift, favour, benefit, or other improper advantage from any Customer, government official, intermediary, or third party in connection with services performed through KarBandhu. All payments for services shall be processed only through the payment mechanisms authorized by KarBandhu unless otherwise expressly approved in writing.

12 No Unlawful Activities

Professionals shall not prepare, certify, submit, recommend, encourage, or knowingly assist in the preparation or submission of false returns, fabricated documents, forged records, misleading declarations, fraudulent certificates, manipulated accounts, unlawful tax evasion schemes, money laundering activities, identity theft, concealment of material facts, or any activity prohibited under the laws of India. Where a Professional reasonably suspects that a Customer is attempting to misuse the platform or engage in unlawful activities, the Professional shall immediately inform KarBandhu and may decline to proceed with the assignment where permitted by applicable law and professional standards.

13 Independent Professional Responsibility

Professionals shall remain solely responsible for the independent professional advice, certifications, opinions, calculations, legal interpretations, accounting treatments, statutory filings, representations, and recommendations made by them while performing services through the Website. KarBandhu functions solely as a technology-enabled service facilitation platform and shall not interfere with the independent professional judgment exercised by the Professional. Nothing contained in this Code shall be interpreted as creating an employer-employee relationship, partnership, agency, joint venture, or fiduciary relationship between KarBandhu and the Professional unless expressly agreed in writing.

14 Platform Security

Professionals shall use the Website, Professional Dashboard, communication systems, software tools, and digital infrastructure only for lawful and authorized purposes. Professionals shall not attempt to gain unauthorized access to customer accounts, administrative systems, databases, confidential information, software code, security mechanisms, or any part of the Website beyond the permissions expressly granted to them.

15 Intellectual Property

Professionals shall respect all intellectual property rights belonging to KarBandhu and third parties. Website content, software, forms, templates, calculators, documents, graphics, databases, training materials, branding, trademarks, logos, policies, and other proprietary materials shall not be copied, reproduced, modified, distributed, reverse engineered, commercially exploited, or otherwise used without prior written authorization from KarBandhu.

16 Quality Monitoring

Professionals acknowledge that KarBandhu reserves the right to monitor service quality, customer feedback, response times, assignment completion rates, communication standards, compliance history, document handling practices, and other operational performance indicators for the purpose of maintaining service quality and protecting the interests of Customers and the platform. KarBandhu may request clarifications, supporting records, or explanations relating to any assignment where reasonably necessary for quality assurance, dispute resolution, regulatory compliance, or investigation of complaints.

17 Disciplinary Action

KarBandhu reserves the right to suspend, restrict, reject, or permanently terminate the registration of any Professional who violates this Code of Conduct, breaches applicable laws, engages in professional misconduct, receives repeated substantiated customer complaints, submits false information, compromises customer confidentiality, misuses the Website, damages the reputation of KarBandhu, attempts to circumvent the platform, or otherwise acts contrary to the legitimate interests of KarBandhu or its Customers. Such action may be taken without prejudice to any other contractual, civil, criminal, or regulatory remedies available under applicable law.

18 Indemnification

Every Professional agrees to indemnify, defend, and hold harmless KarBandhu, its proprietors, directors, officers, employees, affiliates, consultants, technology partners, successors, and assigns from and against any claims, proceedings, penalties, liabilities, damages, losses, costs, expenses, or legal fees arising directly or indirectly from the Professional's negligence, professional misconduct, breach of confidentiality, inaccurate advice, violation of applicable laws, infringement of third-party rights, submission of false information, breach of this Professional Code of Conduct, or any act or omission attributable to the Professional.

19 Policy Amendments

KarBandhu reserves the right to amend, modify, update, replace, or revise this Professional Code of Conduct at any time to reflect changes in applicable laws, professional standards, regulatory requirements, technological developments, business operations, or Website functionality. Any revised version shall become effective immediately upon publication on the Website unless otherwise specified. Continued use of the Website or continued acceptance of assignments after such publication shall constitute acceptance of the revised Professional Code of Conduct.

20 Severability & Waiver

If any provision of this Professional Code of Conduct is determined to be invalid, unlawful, or unenforceable by a competent court or authority, such provision shall be deemed severed without affecting the validity, legality, or enforceability of the remaining provisions, which shall continue in full force and effect. Failure by KarBandhu to enforce any provision shall not constitute a waiver of any legal right or remedy available under applicable law.

21 Governing Law

This Professional Code of Conduct shall be governed by and construed in accordance with the laws of the Republic of India. Any dispute, claim, controversy, action, or legal proceeding arising out of or relating to this Professional Code of Conduct, the use of the Website, the provision of professional services, or the relationship between the Professional and KarBandhu shall be subject exclusively to the jurisdiction of the competent courts situated at Lucknow, Uttar Pradesh, India. Every Professional irrevocably agrees to submit to the exclusive jurisdiction of such courts and expressly waives any objection relating to territorial jurisdiction, venue, or forum convenience.