No account, no sign-in, nothing asked of you. Two measurement tools run on these pages and this says exactly what they do.
There is no login on this library, no sign-up form, no newsletter box and no paywall. We do not ask for your name, your email, your PAN or anything about your tax affairs, and there is nowhere on these pages to give them to us. If you send a correction on WhatsApp, that is a message you chose to send, and it is used to fix the entry.
Counts visits: which pages are read, roughly where in the world the reader is, which search or link brought them, and what kind of device they used. It tells us that s.148A is read forty times more than s.194Q, which is how we decide what to write next. It sets cookies.
This one records the session and replays it — where the pointer moved, what was clicked, how far down the page you scrolled. It is how we find out that a section page is being abandoned halfway. Text you type into the search box is masked by default and we have not turned that off. It sets cookies.
Both are run by their companies, not by us, on their own terms — Google and Microsoft. We see aggregate reports. We do not sell anything to anyone, we run no advertising, and we do not build a profile of you.
Every page carries a Report a problem button. What you type there — or speak, in which case your own browser does the transcribing and sends us the text, never the audio — is written to a private spreadsheet along with the page you were on, which of the three buttons you chose, and a rough description of your browser. It is read by CA Prabhakar Kumar and used to correct the library.
The contact box is optional and empty by default. Leave it blank and there is no way to know who you are; fill it in and it is used once, to reply to you, and for nothing else. Ask for a report to be deleted and it will be.
The pages themselves store nothing about you. The search box works in your browser; voice search, where you use it, is transcribed by your browser and not sent to us. The only cookies set are the two measurement ones described above.
CA Prabhakar Kumar, FCA — ICAI membership no. 560762 — for VittSphere Technologies Private Limited, Pune. WhatsApp 77092 83841. Ask what is held about you, or ask for it to be deleted, and it will be. Who wrote this library and what is whose are separate pages.