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  • What are the important criteria for determining a "set of article"?

    If a group of articles meets the following requirements then that group of articles may be regarded as a set of articles under the Designs Act, 2000:

    • Ordinarily on sale or intended to be used together

    • All having common design even though articles are different (same class)

    • Same general character

    For more information, click here.

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  • What is design registration in India?

    Object of the Designs Act is to protect new or original designs so created to be applied or applicable to particular article to be manufactured by Industrial Process or means. Design Registration is a means to ensure that the artisan, creator, originator of a design having aesthetic look is not deprived of his bonafide reward by others applying it to their goods.

    For more information, click here.

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  • What purpose does marking the article to a registered design serve?

    Yes, it would be always advantageous to the registered proprietors to mark the article so as to indicate the number of the registered design except in the case of Textile designs. Otherwise, the registered proprietor would not be entitled to claim damages from any infringer unless the registered proprietor establishes that the registered proprietor took all proper steps to ensure the marking of the article, or unless the registered proprietor show that the infringement took place after the person guilty thereof knew or had received notice of the existence of the copyright in the design.

    For more information, click here.

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  • What is the date of registration under the Design Act, 2000?

    The date of registration, except in case of priority, is the actual date of filing of the application. In case of registration of design with priority, the date of registration is the date of making an application in the respective country.

    For more information, click here.

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  • What are the essential requirements for the registration of ‘design’ under the Designs Act, 2000?

    1. The design should be new or original, not previously published or used in any country before the date of application for registration. The novelty may reside in the application of a known shape or pattern to new subject matter.
    2. The design should relate to features of shape, configuration, pattern or ornamentation applied or applicable to an article.
    3. The design should be applied or applicable to any article by any industrial process.
    4. The features of the design in the finished article should appeal to and are judged solely by the eye. This implies that the design must appear and should be visible on the finished article, for which it is meant.
    5. Any mode or principle of construction or operation or anything which is in substance a mere mechanical device, would not be a registerable design. For instance,a key having its novelty only in the shape of its corrugation or bent at the portion intended to engage with levers inside the lock associated with, cannot be registered as a design under the Act.
    6. The design should not include any Trade Mark or property mark, or artistic works as defined under the Copyright Act, 1957.

    For more information, click here

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  • Are the registered designs open for public inspection?

    Yes, registered designs are open for public inspection only after publication in the official journal on payment of prescribed fee on a request in Form-5.

    For more information, click here.

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  • What is the duration of the registration of a design? Can it be extended?(Under The Design Act 2000)

    The duration of the registration of a design is initially ten years from the date of registration, but in cases where claim to priority has been allowed the duration is ten years from the priority date. This initial period may be extended by 5 years on an application made in Form-3 accompanied by prescribed fees to the Controller before the expiry of the said initial period of ten years. The proprietor of a design may make application for such extension even as soon as the design is registered.

    For more information, click here.

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  • What does the property mark indicate as per Indian laws?

    As per the Indian Penal Code, Sec. 479, a mark used for denoting that movable property belongs to a particular person is called a property mark. It means that marking any movable property or goods, or any case, package or receptacle containing goods; or using any case, package or receptacle, with any mark thereon. For example: The mark used by the Indian Railway on their goods may be termed as a Property Mark for easy identification of the owner.

    For more information, click here.

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  • Can the name and address of proprietor be changed in the design register?

    Name and address of the registered proprietor, or address for service can be altered in the register of designs provided this alteration is not made by way of change of ownership through conveyance i.e. deed of assignment, transmission, licence agreement or by any operation of law. Application in form-22 with prescribed fee should be filed to the Controller of Designs with all necessary documents in support of the application as required.

    For more information, click here

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  • What is the effect of registration of design?

    The registration of a design confers upon the registered proprietor ‘Copyright’ in the design for the period of registration. ‘Copyright’ means the exclusive right to apply a design to the article belonging to the class in which it is registered.

    For more information, click here.

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  • Does Indian Patent give protection worldwide?

    No. Patent protection is a territorial right and therefore, it is effective only within the territory of India. There is no concept of global patent. However, filing an application in India enables the applicant to file a corresponding application for same invention in convention countries or under PCT, within or before expiry of twelve months from the filing date in India. Patents should be obtained in each country where the applicant requires protection of his invention.

    For more information, click here.

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  • Does patent office help in finding users for patent? (Under The Patents Act 1970)

    The Patent Office has no role in the commercialization of patent. However, the information relating to patents is published in the e-journal of the Patent Office in the official website which is freely accessible to the public worldwide. This certainly helps the applicant to attract potential user or licensee. The Patent office also compiles a list of patents which have not been commercially worked in India.

    For further details please access following link.

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  • How can I apply for a patent?

    A patent application can be filed with Indian Patent Office either with provisional specification or with complete specification along with fee as prescribed in schedule I. In case the application is filed with provisional specification, then one has to file complete specification within 12 months from the date of filing of the provisional application.

    For more information, click here.

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  • Is there a possibility for early publication of patents?

    Yes, the applicant can make a request for early publication in Form 9 along with the prescribed fee.

    For more information, click here.

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  • What is the term of patent? (Under The Patents Act 1970)

    Term of every patent in India is 20 years from the date of filing of patent application, irrespective of whether it is filed with provisional or complete specification. However, in case of applications filed under PCT, the term of 20 years begins from International filing date.

    For further details please access following link.

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  • Is there provision for filling patent application electronically by online system?

    Yes, one can file patent applications through comprehensive online filing system at https://ipindiaonline.gov.in/epatentfiling/goForLogin/doLogin.

    For more information, click here.

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  • Does patent office help in finding users for patent?

    The Patent Office has no role beyond grant of patent. Since patents are private rights the patent owner is responsible for commercializing the patent either himself or through licensee. However, the information relating to grant of patent is published in the Patent Office journal and also published on the Patent Office website which is accessible to the public worldwide.

    For more information, click here.

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  • Is there any difference in the amount of fees to be paid by an individual or a legal entity for filing a patent application?

    Yes, the Patent Rules provides for different fee for individuals/Startups, SME‘s and legal entity. Details can be seen in the First Schedule of the Patents Rules, 2003 as amended from time to time.

    For more information, click here.

     

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  • When should an application for a patent be filed?

    An application for a patent can be filed at the earliest possible date and should not be delayed. An application filed with provisional specification, disclosing the essence of the nature of the invention helps to register the priority of the invention. Further, the application for patent should be filed before the publication of the invention and until then it should not be disclosed or published.

    For more information, click here.

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  • Can any invention be patented after publication or display in the public exhibition?

    Generally, an invention which has been either published or publicly displayed cannot be patented as such publication or public display leads to lack of novelty. However, under certain circumstances, the Patents Act provides a grace period of 12 months for filing of patent application from the date of its publication in a journal or its public display in an exhibition organised by the Government or disclosure before any learned society or published by applicant.

    For more information, click here.

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  • Who is a Child under The Child Labour (Prohibition and Regulation) Act, 1986?

    Child means a person who has not completed 14 years of age.

    For more information, click here.

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  • How many labourers are required in any industrial establishment to frame a Works Committee?

    In an industrial establishment wherein one hundred or more workmen are employed or have been employed on any day in the preceding twelve months, the appropriate Government may by general or special order require the employer to constitute a Works Committee in the prescribed manner.

    For more information, click here.

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  • Can an employee getting wages higher than the minimum wages fixed under the Act claim overtime wages under Section 20(2) of the Act?

    Where an employee gets wages higher than the minimum wages fixed under the Act, he cannot claim any benefit under the Act.


    For further details please access following link.

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  • What is the number of registers to be maintained by establishments exempt from furnishing return under labour laws?

    The Registers required to be maintained by establishments exempt from furnishing return are as under:

    1. registers in Form B, Form C and Form D, in the case of small establishments: and
    2. register in Form E, in the case of very small establishments

    For more information, click here

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  • What is the fee structure for registration application under the building and construction workers act?

    Registration fee: 

    • Up to 100 building workers: Rs. 100
    • Between 20 to 500 building workers: Rs. 500
    • Above 500 building workers: Rs. 1000

    For more information, click here

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  • What is retrenchment under the Industrial Dispute Act, 1947?

    Retrenchment means the termination of employee's service by the employer for any reason whatsoever, otherwise than as a punishment inflicted by way of disciplinary action.

    For more information, click here

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  • If an employer, who is not paying basic wages and cost of living allowance separately as fixed under the Act but who is paying wages more than prescribed minimum rates under the Act, committing any illegality?

    The minimum rate of wages fixed under the Act is remuneration payable to the worker as one package of fixed amount, neither the scheme of the Act nor any provision of the Act provides that the rate of minimum wages is to be split into basic wages and cost of living allowance. Therefore, where an employer is paying total sum which is higher than the minimum rate of wages fixed under the Act including cost of living allowance, the employer is not committing any illegality.


    For further details please access following link.

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  • Up to what number of building workers, can obtaining registration certificate be avoided?

    The maximum number of workers are Ten.

    For more information, click here.

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  • What is the type of return to be submitted by small establishments and very small establishments?

    In both Establishments, a core return in ‘Form A’ is required to be submitted.

    For more information, click here.

     

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  • How can the fees be paid under the building and construction workers act?

    Payment can be made online through shram Suvidha Portal.

    For more information,click here.

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  • What are the applicable competition laws/rules/regulations in respect of merger, amalgamations and acquisition transactions?

    Following statutory provisions apply to mergers, amalgamations and acquisitions from competition law perspective:
    1) Competition Act, 2002.
    2) The Competition Commission of India (Procedure in regard to the transaction of business relating to combinations) Regulations, 2011.
    3) The Competition Commission of India (General) Regulations, 2009:
    i) Notification No. S.O. 93(E) dated January 8, 2013
    ii) Notification No. S.O. 673(E) dated March 4, 2016
    iii) Notification No. S.O. 674(E) dated March 4, 2016
    iv) Notification No. S.O. 675(E) dated March 4, 2016
    v) Notification No. S.O. 988(E) dated March 29, 2017
    vi) Notification No. S.O. 2039(E) dated June 29, 2017
    For further details please access following link.

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  • What is the validity of an open offer?

    Ten days

    For more information, click here

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  • What are the important regulations pertaining to mergers and acquisitions in India?

    The key laws governing M&A in India are:

    • Companies Act, 1956 and 2013
    • Income Tax Act, 1961
    • Competition Act, 2002
    • Foreign Exchange Management Act.

    The key regulations governing M&A in India are:

    • Securities and Exchange Board of India (SEBI)
    • Takeover code of SEBI.
    • Reserve Bank of India.
    • Competition Commission of India.

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  • Who will collect the Stamp Duty on behalf of the State Government?

    The stamp-duty on sale of securities, transfer of securities and issue of securities shall be collected on behalf of the State Government by the Stock Exchange or Clearing Corporation authorized or Depositories (authorized collecting agents). The Central Government has also notified the Clearing Corporation of India Limited (CCIL) and the Registrars to Issue and / or Share Transfer Agents to act as collecting agents.

    For more information on Indian Stamp Act, 1899, click here. For more details about the amendments, refer here.

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  • Is it necessary to attach any documents along with the return of income?

    ITR return forms are attachment less forms and, hence, the taxpayer is not required to attach any document (like proof of investment, TDS certificates, etc.) along with the return of income (whether filed manually or filed electronically). However, these documents should be retained by the taxpayer and should be produced before the tax authorities when demanded in situations like assessment, inquiry, etc.

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  • Is there a Minimum Alternate Tax (MAT) applicable in India?

    Yes, the Indian tax laws contain provisions related to MAT.  As per the concept of MAT, the tax liability of a company is capped at higher of the regular tax or tax computed @ 15% (further enhanced by applicable surcharge and cess) on book profit.

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  • When are inbound CEs required to file CbCR in India?

    An inbound CE is required to file CbCR in India if:

    • Its parent entity is not obligated to file a CbCR for a reportable accounting year
    • If there is no exchange agreement of CbCR with ultimate or alternate reporting entity’s jurisdiction
    • If there has been a systemic failure in a country and this is intimated

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  • Which section of amended Indian Stamp Act, 1899 (section 9A or 9B) is applicable for Mutual Funds for the purposes of collection and transfer of stamp duty to States/UTs?

    Since RTI and/or STA of Mutual Funds have been declared as Depositories under the Stamp Act vide gazette notification dated 8th Jan, 2020, the entire mutual fund business gets covered under Section 9A of the Indian Stamp Act. Section 9B is not applicable to them. RTAs have to function like a Depository in respect of collection of Stamp Duty on issue and sale or transfer of mutual funds in SoA form. The extant Stamp Rules applies to them as well i.e. the operational clause for them is Section 9A and not 9B of the Indian Stamp Act.

    For more information on Indian Stamp Act, 1899, click here. For more details about the amendments, refer here.

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  • Is a subsidy received from government liable to Goods and Service Tax?

    As per Section 15(2)(e) of the CGST Act, 2017 value of supply shall include subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments. Any subsidy received from the Government will hence not be taxable and would not be leviable to GST.

    For more information, click here

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  • What is Income-tax?

    ​​It is a tax levied by the Government of India on the income of every person. The provisions governing the Income-tax are covered in the Income-tax Act, 1961.​

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  • What is Input Tax Credit (ITC)?

    Input Tax Credit means the credit of input tax on the supplies of goods or services or both received by a registered person and used in furtherance of business.

    There are certain provisions under GST law mentioning specific items for which ITC is not available while discharging the output tax liability. Input tax credit for inputs, input services and capital goods other than the said ineligible ITC is called eligible ITC.

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  • How would a Foreign corporation be taxed in India?

    A wholly owned Indian subsidiary of a Foreign corporation is taxed on its global income. A Foreign corporation is taxed only on income sourced in India, i.e. received in India, or accrues or arises, or is deemed to accrue or arise, in India.

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  • What are the common direct tax compliance in India?

    There are two types of taxes levied in India - Direct tax and Indirect tax. -
    Direct tax in India is governed by Indian Income-tax Act, 1961. Major compliances of direct taxes in India are as follows-

    • PAN: PAN is a 10-digit alphanumeric number, mandatory to quote on return of income, correspondence with any income tax authority and on documents pertaining to specified financial transactions.
    • TAN: Persons who are responsible for deducting tax at source at the time of making payment or who are required to collect tax at source at the time of selling certain specified products, should obtain a 10-digit alphanumeric number known as TAN.
    • Advance Tax: It refers to paying part of your taxes in instalments (4 instalments) before end of the tax year. Every person, whose income tax liability is more than INR 10,000 in a year is required to pay advance tax on the income earned or expected to be earned in the tax year
    • Withholding taxes:  Any company or a person making specified payment, is required to deduct tax at source, file quarterly TDS return and deposit the same with the government, if the specified payment exceeds specified threshold limit.
    • Tax Audit: Any person carrying on business/profession must get his accounts audited under Indian tax laws if turnover/ sales/ gross receipts exceed the specified limit.
    • Returns: It is mandatory for every taxpayer to report income to the Income-tax Department, in the prescribed form known as return of income.

     

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  • Can we offset the payment receivable from importer towards consultancy to be paid to him?

    You are permitted to capitalise the payments due from the foreign entity towards exports, fees, royalties or any other dues from the foreign entity for supply of technical know-how, consultancy, managerial and other services within the ceilings applicable. Capitalisation of export proceeds remaining unrealised beyond the prescribed period of realisation will require prior approval of the Reserve Bank of India.

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  • Can I surrender Import Export Code number if I do not wish to operate as Exporter Importer?

    If an IEC holder does not wish to operate allotted IEC number, he may surrender same by informing issuing authority. On receipt of such intimation, issuing authority shall immediately cancel it and electronically transmit it to DGFT and Customs authorities.

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  • What are the different kinds of duties of custom levied on imported goods?

    Different kinds of duties of customs levied on imported goods are

    (i) Basic Customs Duty

    (ii) Additional levies like Countervailing duty, Anti dumping duty, safe guard duty etc.

    In addition, cess duty is leviable on certain goods.

    Section 12 of the Customs Act, 1962 authorises the Customs Officers to levy and collect these duties.

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  • Importer Exporter Code (IEC) is mandatory in which cases?

    Any bona fide person/ company starting a venture for International trade or any foreign transfers on account of business, IEC number is mandatory.

    For more information, click here.

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  • What is the validity of an import authorization?

    Validity period of Import / Export Authorisations varies from 12 months to 24 months, depending on type or authorisation and Items. However, DGFT may decide to issue specific authorisation/ class of authorisations for a longer/shorter validity period. For details you may refer para 2.16 of the document : Link

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  • We have exported in a foreign currency which does not appear in the list of customs. How can we calculate the foreign exchange received for discharging our export obligation?

    In such cases, total realised value in rupee as mentioned by bank in the eBRC should be converted into $ by using the $ or INR exchange rate prevailing on the date of realisation as published by customs through notification.

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  • What is the validity of IEC?

    An IEC allotted to an applicant shall have permanent validity unless cancelled by the competent authority. The IEC will cover all branches / divisions / units / factories of the applicant.

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  • What is custom duty and its different types ?

    Customs duty is the duty charged on goods on their importation into India or exportation out of India.

    There are two types of rates of duty of Customs:

    1. Ad valorem rate i.e., the duty is charged on the basis of value.

    2. Specific rate i.e., on the basis of quantity/number/ volume

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  • What does IEC stand for?

    IEC Stands for Importer Exporter Code.

    For more information, click here.

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  • How do I find HS Code for my product?

    If you want to know the HS Code, Click on ‘ITC HS Based Policy’ on the website of DGFT. A new window will open as ITC(HS) Query Form. Insert the name of the product in the description option to know the HS Code of your product. Similarly, if you want to know the product and are already aware of the HS Code, enter the ITC(HS) Code (e.g. 0324) option to know the product.

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  • Inspection reports for how many years must be available for download on the Central Inspection System?

    Inspection reports for the year 2017, 2018 and 2019 must be available for download on the Central Inspection System.

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  • What is meant by the term “verification” used in Reform point 4-sub point i.e. “Eliminate physical touch-point for document submission and verification”

    The Reform Point pertains to elimination of physical touch-point at the time of the routine scrutiny and verifying the sanctity of documents, done by the Departments after receipt of an application.

    The investor should not be required to visit the Department concerned nor should the official be required to physically contact him for the purpose of verification. Clarification may be sought online.

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  • Are the States required to empanel the same agencies for third-party certification which have been empanelled by DPIIT?

    Yes. There is no need for empanelment of the same third party agencies by the State.

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  • What is meant by “specific permissions from the respective Head of Department”?

    The permission for every surprise inspection or inspection based on complaints must be taken from the officer who heads the Department within the State/UT.

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  • What should be the notification process for an investor who has applied for multiple approvals?

    In case where an investor has applied for multiple permits/ NOCs/ approvals, the investor shall be notified as and when each approval is accorded, without waiting for other approvals.

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  • Are the States allowed to relax criteria for hiring of BOE?

    No.

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  • Will multiple site visits which are a part of a single inspection be considered a violation of the reform criteria with respect to The Boilers Act 1923?

    Inspection for a boiler which requires more than one visit can be considered as one inspection and the same inspector can carry out the stages of inspections (in case of power boiler which requires thorough examination and Hydro testing on two different days, must be considered as one inspection). For subsequent inspections the State Government may advise/educate the boiler owner to approach Private Component Persons for carrying out the inspections of Boilers so that the system proposed in BRAP 2019 can be effectively implemented.

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  • What does “service wise approvals may be granted” refer to in subpoint (v) of the reform?

    This refers to the case where different approvals are granted in accordance with different timelines. The applicant should receive approvals in the Single Window System as and when they are given by the Department / Agency responsible.

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  • Is there a requirement of empanelment of Boiler Operation Engineer?

    No, there is no requirement of empanelment of BOE.

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