Student Toolkit · Sangharsh 2026

Disclaimer and terms of use

The Student Toolkit is a free learning resource for CA students and articled assistants, made by Gupta & Shah, Chartered Accountants, Kanpur. By using it you accept the terms below.

1. For learning only, not professional advice

• Everything in the toolkit is general educational material for students. It is not legal, tax, audit or any other professional advice, and it does not create any professional or client relationship with Gupta & Shah.
• Nobody should act on it, or advise anyone else, without checking the bare Act, rules, notifications, circulars, standards and ICAI publications in force on the date.
• Due dates are general. Always check for extensions notified by CBDT, CBIC or MCA.

2. GSCA Brain is an AI assistant

• Its answers are produced automatically by an AI model. They are summaries and may be incomplete, out of date or wrong.
• Treat every answer as a starting point. Verify it with the source it cites before you rely on it.
• In articleship, your principal and the engagement partner decide. GSCA Brain does not replace their judgement or yours.

3. Client confidentiality

• Do not enter any client's name, PAN, Aadhaar, GSTIN, ledgers, figures, documents or any other client information, here or in any other AI tool.
• Information you see during articleship is confidential to your principal's clients. The duty of confidentiality applies to you as well as to your principal.
• Ask concept questions only. Questions that look like client data are refused.

4. Not an ICAI resource

• The toolkit is not issued, approved or endorsed by the Institute of Chartered Accountants of India, its Board of Studies, the Kanpur Branch of CIRC or CICASA.
• No ICAI study material is reproduced. SPOM guidance is based on ICAI's public FAQ and links to official ICAI websites. ICAI's own announcements always prevail.
• ICAI, SPOM, SPMT, ICITSS and AICITSS are names used by ICAI and belong to it.

5. The certificate

• The Launchpad certificate records that you completed the toolkit's self-learning checks. It is issued by Gupta & Shah.
• It is not an ICAI certificate. It carries no CPE hours or academic credit, and it does not count towards practical training, ICITSS or AICITSS.

6. No advertisement or solicitation

• The toolkit is a non-commercial initiative for the student community. It is free, nothing is sold, and no fee is charged.
• It is not an offer of professional services, and it is not an advertisement for them. It is not an offer of articleship or employment. Only where a student ticked the optional box at registration may the firm share information about articleship vacancies with them, and they can withdraw that at any time.
• Nothing in it is meant to influence any student to change their principal or their articleship. Students should follow their principal's instructions and the ICAI regulations on practical training.

7. Your data

• We keep what you gave at registration: your name, email, whether you are a student or an article, and whether you ticked the optional box. A short code derived from your network address and the time are kept only to prevent abuse.
• On screen, only your first name and last initial are shown.
• GSCA Brain questions are logged without your name, to improve the toolkit.
• Your progress, such as stamps and the SPOM tracker, is stored only in your own browser.
• To withdraw consent or have your details deleted, write to gupta.shah@gmail.com.

8. Limitation of liability

• The content is provided as it is, without any warranty.
• Gupta & Shah, its partners and staff accept no responsibility for any loss arising from any action taken, or not taken, on the basis of anything in the toolkit, including answers from GSCA Brain.
• We may change or withdraw the toolkit at any time.

Corrections and questions: gupta.shah@gmail.com