• 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 the Patent Office help to select a patent attorney or agent to make patent search or to prepare and prosecute patent application? (Under The Patents Act 1970)

    Yes, Patent Office is publishing the list of facilitators who are willing to play a role in filing patent applications for start-ups and act as a patent agent on their behalf. Their fees for this purpose have also been notified. The list of facilitators is available in IPO website www.ipindia.nic.in and has also been uploaded in the Start-up Hub in DPIIT website.

    For further details please access following link.

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  • How a patent specification is prepared?

    A patent specification can be prepared by the applicant himself or his registered and authorized agent. The patent specification generally comprises of the title of the invention indicating its technical field, prior art, draw backs in the prior art, a concise but sufficient description of the invention and its usefulness, drawings (if any) and details of best method of its working.

    For more information, click here.

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  • What happens when applicant is not able to meet the requirement within the prescribed time for a patent?

    If the applicant does not file a reply within 6 months or does not take an extension of 3 months, the application is deemed to have been abandoned.

    For more information, click here.

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  • What are obligations of the patentee after grant of patent?

    After grant of patent, every patentee has to maintain the patent by paying renewal fee every year as prescribed in the schedule I. for first two years, there is no renewal fee.

    For more information, click here.

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  • What does provisional specification of patents include?

    Indian Patent Law follows first to file system. A provisional application is an application which can be filed if the invention is still under experimentation stage. Filing a provisional specification provides the advantage to the inventor since it helps in establishing a priority date of the invention.

    For more information, click here.

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  • Does the Patent Office keep information of the invention secret?

    Yes. All the patent applications are kept secret upto 18 months from the date of filing or priority date whichever is earlier and thereafter they are published in the Official Journal of the Patent Office which is published every week and also available on the IPO website.

    For more information, click here.

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  • Is patent application once filed examined automatically?

     A patent application is not examined automatically after its filing. The examination is done only after receipt of the request of examination in Form 18 either from the applicant or from third party or Form 18A for expedited examination (under conditions as prescribed in the Rules).

    For more information, click here.

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  • Does Indian Patent given protection worldwide? (Under The Patents Act 1970)

    Patent protection is territorial right and therefore it is effective only within the territory of India. However, filling an application in India enables the applicant to file a corresponding application for same invention in conventional countries, within or before expiry of twelve months from filling data in India. Therefore, separate patent should be obtained in each country where the applicant requires protection of his invention in those countries. There is no patent valid worldwide.

    For further details please access following link.

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  • How can one find out that an invention is already patented? (Under The Patents Act 1970)

    The person concerned can perform a preliminary search on Patent Office website in the Indian Patent database of granted patent or Patent Office journal published every week. The public can conduct search free of charge on the website of Patent Office. The person concerned can also make a request for such information under section 153 of the Act.

    For further details please access following link.

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  • What are the criteria of patentability?

    An invention can become patentable subject matter must meet the following criteria:
     1) It should be novel.
     2) It should have inventive step or it must be non-obvious.
     3) It should be capable of industrial application.
     4) It should not fall within any of the provisions of sections 3 and 4 of the Patents Act 1970

    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 is the defined size for an open offer to be made under SEBI takeover code?

    An open offer, other than a voluntary open offer under Regulation 6, must be made for a minimum of 26% of the target company’s share capital. The size of voluntary open offer under Regulation 6 must be for at least 10% of the target company’s share capital. Further the offer size percentage is calculated on the fully diluted share capital of the target company taking into account potential increase in the number of outstanding shares as on 10th working day from the closure of the open offer.

    For more information, click here.

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  • What does the term control entail as per the guidelines of CCI?

    “Control” means controlling the affairs or management of a target enterprise or group.

    For more information, click here.

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  • What are hostile bids under SEBI takeover code?

    Officially, there is no such term as hostile bid in the regulations. Hostile bid is generally understood to be an unsolicited bid by a person, without any arrangement or MOU with persons currently in control. Any person with or without holding any shares in a target company, can make an offer to acquire shares of a listed company subject to minimum offer size of 26%.

    For more information, click here.

     

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  • Will switching in Mutual fund attract stamp duty?

    The issue of fresh units in the switched scheme would also attract stamp duty even though there is no physical consideration paid or transfer of ownership. This is because the new units are deemed to have been purchased with the NAV realized from the sale of earlier units.

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

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  • Can a person take multiple registration in a state for different business verticals?

    Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions:  

    • Such person has more than one business vertical as defined in the Act
    • No business vertical of a taxable person shall be granted registration to pay tax under section 10 if any one of the other business verticals of the same person is paying tax under section 9
    • All separately registered business verticals of such person shall pay tax under this Act on supply of goods or services or both made to another registered business vertical of such person and issue a tax invoice for such supply.

    For more information, click here 

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  • Which tax is to be applied by the service provider on invoice issued on or after 1 July 2017 for services rendered up to 30 June 2017?

    The time of supply being issuance of invoice under the CGST Act, 2017, the supplier of services must charge GST in this case. However, where the payment for such supplies has been made (prior to issuance of invoice) as advance before the 1 July 2017, the tax would be payable under the law prevalent prior to 1 July 2017, as the point of taxation had arisen before this date to the extent of the advance.

    For more information, click here.

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  • Are there any withholding tax (WHT) obligations in relation to salary payments to expats that has been casted upon the employer under the domestic tax laws?

    Yes, employer is required to withhold taxes on the salary income by applying an average rate and deposit the same by seventh of the following month. For the month of March, the same is required to be deposited by 30 April.

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  • Why have amendments been made in the Indian Stamp Act, 1899?

    The amendments have been carried out with respect to securities market transactions. The present system of collection of stamp duty on securities market transactions has led to multiple rates for the same instrument, resulting in jurisdictional disputes and multiple incidences of duty, thereby raising the transaction costs in the securities market and hurting capital formation.

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

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  • Is tax applicable to stock-based income?

    Yes, tax is applicable on stock-based income. A two-step taxation procedure is applicable in this case:

    1. At the time of allotment of shares, as compensation income
    2. At the time of sale, as capital gains. Certain exemptions and/or concessional tax rates are available on the sale of shares listed on a recognized stock exchange in India, depending on the period of holding.

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  • How can I view the details of the taxes withheld on my income?

    Once the taxpayer is registered at the income tax web portal, they can access the details of the taxes withheld by the customers, taxes collected, any advance tax or self-assessment or tax on regular assessment paid by such tax payer. Such details are captured in Form 26AS, available at the tax portal.

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  • What are the major indirect taxes in India?

    Major indirect taxes in India are:

    1. Central Goods & Services Tax (CGST)
    2. State Goods & Services Tax (SGST) 
    3. Integrated Goods & Services Tax (IGST) 
    4. Customs Duty

    For more information, click here 

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  • Will any information be provided to the State Government in respect of the stamp duty collected?

    The collecting agent shall submit a return of stamp-duty collected on various transactions to the State Government including details of defaulters in the prescribed format on a monthly basis to be furnished manually or electronically within seven days of the succeeding month.

    Further, the collecting agent shall furnish a consolidated return of stamp-duty collected during a financial year manually or electronically on or before the 30th June immediately following that financial year to the concerned State Government and the Accountant General of each State. The State Government may provide an online facility by which a collecting agent shall upload State-wise monthly and yearly returns.

    If a collecting agent fails to submit details of transactions to the Government or submits a document or makes a declaration which is false or which such person knows or believes to be false, shall be punishable with fine of one lakh rupees for each day during which such failure continues or one crore rupees, whichever is less.

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

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  • What commodities are kept outside the purview of GST?

    Alcohol for human consumption, Petroleum Products viz. petroleum crude, motor spirit (petrol), high speed diesel, natural gas and aviation turbine fuel and electricity.

    For more information, click here

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  • Can an Indian company invoice in Indian Rupees? Will such a company be eligible for exports benefits?

    As per para 2.52 FTP 2015-20, all export contracts and invoices shall be denominated either in freely convertible currency or Indian rupees but export proceeds shall be realized in freely convertible currency. However, export proceeds against specific exports may also be realized in rupees, provided it is through a freely convertible Vostro account of a non resident bank situated in any country other than a member country of Asian Clearing Union (ACU) or Nepal or Bhutan. Additionally, rupee payment through Vostro account must be against payment in free foreign currency by buyer in his non-resident bank account. Free foreign exchange remitted by buyer to his non-resident bank (after deducting bank service charges) on account of this transaction would be taken as export realization under export promotion schemes of FTP.

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  • Does my product fall under the restricted list of export or import regulations?

    The Directorate General of Foreign Trade publishes a general list of restricted imports that can be accessed from this link.

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  • What are ITC(HS) Codes?

    ITC(HS) Code or better known as Indian Trade Classification (Harmonized System) Code was adopted in India for import – export operations. ITC (HS) is a compilation of codes for all merchandise / goods for export/ import. Goods are classified based on their group or sub-group at 2/4/6/8 digits. ITC (HS) is aligned at 6 digit level with international Harmonized System goods nomenclature maintained by World Customs Organization Link. However, India maintains national Harmonized System of goods at 8 digit level which may be viewed through the following Link

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  • Can we avail benefit of basic customs duty under post Exports EPCG if I am not availing CENVAT. How will the export obligation under EPCG would be fixed under post export EPCG Scheme?

    Duty credit scrips issued under Post Export EPCG Scheme will be issued only in respect of basic customs duty, even when you are not availing CENVAT.  Since the concession under post exports EPCG is confined to basic customs duty, the Export Obligation shall be fixed with reference to the basic customs duty paid by you. However, you will be required to furnish a certificate from Central Excise regarding non-availment of CENVAT credit. Such certificate from central excise regarding non-availing of CENVAT credit will not be required where the unit is not registered with central excise.

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  • What is the duration to get an IEC after filing application for Import Export Code number?

    Normally IEC number is issued within two to three days, if all documents are in order.  

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  • What is provisional assessment?

    When an importer/ exporter is unable to produce necessary  documents or information for assessment of duty on goods, or when the necessary documents are needed to produce but the proper officer of customs may deem it necessary to make further enquiry for assessing the duty, he may resort to provisional assessment, pending such enquiry a provisional assessment of goods maybe be requested. 

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  • How to set up an import export unit in India?

    For an individual/ business unit to avail incentives under the Foreign Trade Policy, it must first register itself as an EXIM unit. Following are the broad steps to register as an EXIM unit:

    1. Incorporation of Company
    2.  To open a current account
    3. Obtain Import export code/PAN
    4. Obtain registration cum membership certificate
    5. Get risk coverage policy

    For more information, click here

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  • Can a Public Limited Co. / Private Limited Co./ Partnership obtain different IECs for different concerns owned by it ?

    No. However, the name of each concern owned by such a company may be included in the IEC of the firm in whose name PAN exists, as a branch.

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  • Can we discharge export obligation under EPCG by selling ITA 1 products in the domestic market?

    Supply of ITA-1 items to Domestic Tariff Area, provided realization is in free foreign exchange, is considered for meeting the export obligation under EPCG Scheme and thus you can do it.

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  • Is PAN Number / PAN card essential for IEC? What are the alternatives?

    After introduction of GST, PAN is the IEC. 

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  • What are “links to online application forms” that have to be provided in the Information Wizards?

    The link should be provided for the Single Window System or the online portal where the applicant can apply for the permission against which it is listed.

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  • With reference to this reform please clarify the applicability of ‘’Provision of risk-based classification of Buildings’’ clause for Lifts and electrical installations.

    The reform does not refer to lift and escalator installation

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  • State/UT might require applicants to submit fewer documents to process application for electricity connections than mandated under BRAP 2019. Will reform be approved?

    The reform requires States/UTs to reduce the document required to obtain electricity connection to the following:

    1. Proof of identity of the user
    2. Proof of ownership/occupancy (in case of owned/leased premise)
    3. Authorization document (in case of firm or company) In case the State/UT chooses to further reduce this list, the reform will be approved provided other criteria for approval for this reform are met.

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  • Which are the incentives that are covered under this reform?

    The reform only refers to the incentives provided by the State Government.

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  • What is meant by legally sanctioned Master plans/ Zonal plans/ land use plans?

    The plan must have been adopted by the ULB/ relevant Department in the State and must not be in a draft or consultation stage.

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  • Under what provisions can the Appellate Authority for Advance Ruling be constituted?

    The Appellate Authority for Advance Ruling is constituted under the relevant provisions of the State/UT GST Act. For example the provisions for constitution of Appellate Authority for Advance Ruling are mentioned under Punjab Goods and Services Tax Act 2017, Chapter XVII on ‘Advance Ruling’, Section 99.

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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.

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  • Whether the authorization of BOE is required to be introduced for both registration & renewal of boilers or only for renewal of boilers as unregistered boilers cannot be in use?

    Authorization of Boiler Operation Engineer is required to be introduced only for renewal of boilers.

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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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