Terms governing the website and publications.

1. Acceptance

Access to this website constitutes acceptance of these terms. If you do not accept these terms, please do not use the website. These terms may be amended from time to time; the version date below is controlling.

2. Informational purpose

The website and all its publications (including Perspectives, The Letter, and any referenced document) are provided for informational purposes. Nothing on the website constitutes investment advice, legal advice, tax advice, or a solicitation to enter into any transaction. Advisory engagements are created only under an executed engagement letter following the Advisory process.

3. No fiduciary or advisory relationship by access

Accessing the website, reading a publication, submitting an Enquiry, or subscribing to The Letter does not create an advisory relationship, a fiduciary duty, or any other professional relationship between you and the firm. Such relationships arise only on execution of an engagement letter following conflict checks and scoping conversations.

4. Intellectual property

All content on this website, including text, graphics, wordmarks, and compiled publications, is the property of Labels and Lanes or its licensors and is protected by applicable intellectual-property law. Readers may cite short extracts with attribution for non-commercial editorial purposes. Any other reproduction, republication, or commercial use requires prior written consent from the firm.

5. No warranties

The website and its publications are provided on an “as is” and “as available” basis. The firm makes no warranty, express or implied, regarding the accuracy, completeness, or timeliness of the content, except to the extent a warranty is non-disclaimable under applicable law. Readers should verify statutory, regulatory, or factual references against primary sources before acting on them.

6. Limitation of liability

To the maximum extent permitted by applicable law, the firm, its partners, and its personnel are not liable for any indirect, incidental, consequential, or punitive damages arising from access to or use of the website or its publications. Liability in respect of engagements is governed by the engagement letter applicable to that engagement.

7. Third-party content

References to third-party legislation, regulatory filings, judgments, data sources, or publications are provided for analytical context. The firm does not control third-party content and is not responsible for its accuracy, completeness, or availability. External links, where provided, are for the reader’s convenience and do not constitute endorsement.

8. Enquiry intake

Submission of the Enquiry form does not create an engagement. No fee is invoiced for submission, no confidentiality obligation attaches to the team absent a separate written agreement, and no confidential information should be submitted through the form. Confidential exchanges occur only after a separate confidentiality arrangement is executed.

9. Governing law and jurisdiction

These terms are governed by the laws of India. Disputes arising out of or in connection with these terms are subject to the exclusive jurisdiction of the competent courts located in the principal place of business of the firm, subject to any specific arbitration or dispute-resolution mechanism set out in a separate engagement letter.

10. Severability

If any provision of these terms is held to be invalid or unenforceable, the remaining provisions remain in full force and effect. The firm may replace the invalid provision with a substitute provision that most closely reflects the original commercial intent.

11. Contact

Queries concerning these terms may be raised through the Enquiry form, on an informational basis. The team will respond through written correspondence within the period set out in the firm’s operating standard.

Version date: 23 April 2026