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JS & Co Accounting & Financial Consultants
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Legal Document

Privacy Policy

CMA Data Tool  |  JS & Co, Hyderabad  |  Effective: 1 January 2025  |  Last updated: 1 April 2026
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Financial Data Stored?
No — never stored
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Login Required?
No account needed
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Analytics Collected?
Usage data only
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Payments via
Razorpay (PCI-DSS)
1

Who We Are

This Privacy Policy applies to the CMA Data Tool available at https://jsconsultancy.co.in/tools/cma/, operated by:

Firm NameJS & Co — Accounting & Financial Consultants
TypeChartered Accountancy Firm
LocationHyderabad, Telangana, India
Phone+91-8019934888
Emailinfo@jsconsultancy.co.in
Websitejsconsultancy.co.in

We are the data controller for any personal or usage data described in this policy. For any privacy-related queries, contact us at the email above.

2

Scope of This Policy

This policy covers all interactions with the CMA Data Tool web application. It explains:

  • What financial data we do not collect or store
  • What limited usage and payment data we do collect
  • How calculations are processed on our backend
  • How third-party services (Google Analytics, Microsoft Clarity, Razorpay) interact with your data
  • Your rights under Indian law

This policy does not cover data practices on other pages of jsconsultancy.co.in, which may have separate terms.

3

Financial Data — What We Do NOT Collect or Store

Your financial data is never stored on our servers. The following data you enter into the CMA tool is processed only for calculation purposes and is immediately discarded — it is never saved to any database, log file, or storage system.

We do not collect, store, log, or retain any of the following:

  • Company name, PAN, GST number, CIN, or registration details entered in the form
  • Promoter or director names and contact numbers
  • Audited financial figures — sales, expenses, assets, liabilities, profit/loss
  • Projected financial assumptions — growth rates, margins, depreciation rates
  • Loan facility details — CC limit, OD limit, term loan amounts, disbursement dates
  • Bank name, branch, loan purpose, or security details
  • Balance sheet data, fund flow inputs, or ratio inputs
  • Any CMA report output or generated PDF/Excel data
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Important: Because we do not store your data, we cannot recover it for you if your browser session is closed or your device is reset. We strongly recommend using the Save Session feature in the tool to download a local .json backup file to your own device.
4

What Data We Do Collect

We collect only the minimum data required to operate the tool, process payments, and improve the service:

Data Type What Exactly Why
Usage analytics Pages visited, buttons clicked, time on page, browser type, device type, approximate location (city/country) To understand how the tool is used and improve it. Collected via Google Analytics GA4 and Microsoft Clarity.
Session recordings Mouse movements, scroll patterns, and click heatmaps — anonymised To identify usability issues. Collected via Microsoft Clarity. Financial form inputs are automatically masked and not recorded.
Payment email address Email entered at checkout when purchasing a Pro plan To deliver your Pro key and send payment receipts. Processed by Razorpay. We receive only the email — not card or bank details.
Pro key record Generated key, plan type, validity date, and email To validate your Pro access when you enter the key. Stored securely on our backend server.
IP address (transient) Your IP address during calculation API calls Standard server request log — used only for abuse prevention. Not linked to any financial data. Not retained beyond standard server log rotation (typically 7 days).
5

How CMA Calculations Work — Technical Explanation

Understanding how the tool processes your financial data is important for your confidence in using it:

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Request → Calculate → Respond → Discard When you click "Recalculate", your financial inputs are sent over an encrypted HTTPS connection to our calculation server. The server performs the CMA computations (MPBF, DSCR, fund flow, ratio analysis etc.) and returns the results. The input data is used only for that single calculation and is not written to any database, file, or log. The response is then displayed in your browser.

Specifically:

  • Transport: All data is sent over TLS/HTTPS encryption. It cannot be read in transit.
  • Processing: The backend server performs calculations in memory (RAM) only.
  • Storage: No financial input data is written to any database, file system, object storage, or log at any point during or after calculation.
  • Retention: Once the calculation response is sent back to your browser, the input data ceases to exist on our servers.
  • Your browser: Your data lives in your browser's memory (JavaScript variables) for the duration of your session. It is not written to localStorage, IndexedDB, or cookies by default. It is lost when you close the tab unless you use the Save Session feature.
6

Cookies & Tracking Technologies

The CMA Tool uses the following tracking technologies:

ServiceTypeWhat it CollectsOpt-out
Google Analytics GA4 Analytics Page views, events, session duration, browser/device type, approximate location. No financial data. GA Opt-out Add-on
Microsoft Clarity Heatmap / Session Mouse movements, click heatmaps, scroll depth. Form inputs in the financial wizard are automatically masked — Clarity does not record what you type in financial fields. Microsoft Privacy
Razorpay Payment Payment processing cookies set during checkout. Only active when you open the payment modal. Governed by Razorpay's Privacy Policy. Avoid using the Pro checkout

We do not use cookies for advertising, retargeting, or profiling. We do not share cookie data with ad networks.

You can disable cookies in your browser settings. Note that disabling all cookies may affect the payment flow.

7

Payments, No-Refund Policy & Payment Failures

Pro plan purchases are processed entirely by Razorpay, a PCI-DSS Level 1 compliant payment gateway. We never see, receive, or store your credit card number, debit card number, CVV, UPI PIN, or net banking credentials.

When you make a payment:

  • You enter payment details directly into Razorpay's secure checkout interface
  • Razorpay processes the transaction and notifies us of success or failure
  • We receive only: your email address, the plan purchased, the amount, and a transaction reference ID
  • A Pro key is automatically generated and delivered to your email
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No Refund Policy: All Pro plan purchases are final and non-refundable. Once a payment is successfully completed and a Pro key is issued, no refunds will be provided under any circumstances — including but not limited to change of mind, unused key, or partial use. By proceeding with payment you acknowledge and accept this no-refund policy.
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Payment Failures & Razorpay Disputes: If your payment fails mid-transaction (network drop, bank timeout, UPI failure etc.), Razorpay's automated system handles the outcome as follows:
  • Amount debited but payment marked failed: This is a known bank/UPI processing delay. In most cases the amount is automatically reversed to your account within 5–7 business days by your bank or Razorpay. We do not hold or receive funds from failed transactions.
  • Amount debited and no Pro key received: This means the payment succeeded at Razorpay's end but the key delivery notification failed. Email us at info@jsconsultancy.co.in with your Razorpay payment ID (format: pay_XXXXXXXXXX) and registered email. We will manually verify and issue your key within 24 hours.
  • Double charge: If you are charged twice for the same transaction, contact us immediately with both payment IDs. We will co-ordinate with Razorpay to reverse the duplicate charge.
  • Raising a dispute: For unresolved payment issues, you may also raise a dispute directly through Razorpay's support at razorpay.com/support or through your bank's chargeback process.

Razorpay's privacy practices are governed by their own policy at razorpay.com/privacy.

8

Session Save Files (.json)

The tool allows you to save your entered data as a .json file to your local device and reload it in a future session. This is entirely under your control:

  • The .json file is saved directly to your device via your browser's download function
  • We do not receive, see, or store this file on our servers
  • The file contains your financial inputs in plaintext JSON format — treat it as a sensitive document
  • Store it securely and do not share it with unauthorised parties
  • When you reload the file, it is read directly by your browser — it is not uploaded to our servers
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Tip: If you are a CA preparing CMA reports for multiple clients, each client's session file should be kept separate and stored securely in compliance with your firm's data handling practices and ICAI guidelines on client confidentiality.
9

Data Sharing & Third Parties

We do not sell, rent, or trade your personal data to any third party. The only third parties that receive any data from your use of this tool are:

Third PartyData SharedPurpose
Google Analytics (Google LLC) Anonymised usage events, browser/device data Site analytics and improvement
Microsoft Clarity (Microsoft Corp) Anonymised session recordings, heatmaps UX analysis and improvement
Razorpay Software Pvt. Ltd. Email address, payment amount, plan type Payment processing and key delivery
Railway.app (backend host) Encrypted calculation inputs (transient, not stored) Hosting the calculation API server

We may disclose data to law enforcement or government authorities if required to do so by applicable Indian law, court order, or regulatory directive. We will notify you of such disclosure where legally permitted to do so.

10

Data Retention

Data TypeRetention Period
Financial calculation inputs Not retained — discarded immediately after calculation response is sent
Pro key records (email, plan, validity) Retained for the duration of the key validity period plus 90 days for support purposes, then deleted
Payment transaction records Retained for 7 years as required by Indian financial regulations (GST, income tax)
Server access logs (IP addresses) 7 days, then automatically purged by the server infrastructure
Google Analytics data 14 months (default GA4 retention setting)
Microsoft Clarity session recordings 90 days (Clarity default)
11

Your Rights Under Indian Law

Under the Information Technology Act, 2000 and the Information Technology (Reasonable Security Practices and Procedures and Sensitive Personal Data or Information) Rules, 2011, and in anticipation of the Digital Personal Data Protection Act, 2023 (DPDPA), you have the following rights:

  • Right to access: You may request a summary of what personal data we hold about you (primarily limited to your Pro key email and payment record).
  • Right to correction: You may request correction of inaccurate personal data we hold.
  • Right to erasure: You may request deletion of your personal data. Note: financial calculation data is never retained, so there is nothing to erase. Pro key and payment records are subject to statutory retention requirements.
  • Right to withdraw consent: You may opt out of Google Analytics tracking using the Google Analytics Opt-out Browser Add-on.
  • Right to grievance redressal: You may contact our Grievance Officer at info@jsconsultancy.co.in. We will respond to all requests within 30 days.

To exercise any of these rights, email us at info@jsconsultancy.co.in with the subject line "Privacy Request — CMA Tool".

12

Children's Privacy

The CMA Data Tool is a professional financial tool intended for use by adults — specifically business owners, chartered accountants, financial consultants, and bank loan applicants. It is not directed at children under 18 years of age.

We do not knowingly collect personal data from anyone under 18. If you believe a minor has submitted data to this tool, contact us at info@jsconsultancy.co.in and we will take appropriate steps.

13

Changes to This Policy

We may update this Privacy Policy from time to time to reflect changes in the tool's functionality, applicable law, or our data practices. When we make material changes, we will:

  • Update the "Last updated" date at the top of this page
  • Display a notice on the CMA Tool landing page for a period of 30 days after the change

We encourage you to review this policy periodically. Continued use of the tool after changes are posted constitutes your acceptance of the updated policy.

Previous versions of this policy are available on request by emailing info@jsconsultancy.co.in.

14

Contact Us / Grievance Officer

For any privacy-related questions, data requests, or grievances regarding this policy or the CMA Tool:

Grievance OfficerJS & Co — Accounting & Financial Consultants
Emailinfo@jsconsultancy.co.in
Phone+91-8019934888
AddressHyderabad, Telangana, India
Response timeWithin 30 days of receipt of request

Please include "Privacy Request — CMA Tool" in the subject line of your email for faster routing.

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WhatsApp support also available: For quick queries, you can also reach us on WhatsApp at +91-8019934888.