Question 1

What is the meaning of arm's length price?

Accepted Answer

Arm's length price is the price which is applied or proposed to be applied to transactions between persons other than the Associated Enterprises in uncontrolled conditions.

Question 2

What are Associated Enterprises (AEs)?

Accepted Answer

Section 92A of the Income - tax Act, 1961 specifies that two or more enterprises become associated enterprises when one of them participates, directly or indirectly, or through one or more intermediaries, in the management or control or capital of the other enterprise(s). 

For further details, please access the following link.

Question 3

What are the different types of methods which can be applied for computing arm's length price?

Accepted Answer

As per Section 92C of the Income - tax Act, 1961, the following methods can be used for computing arm's length price: 
a) Comparable Uncontrolled Price (CUP) Method 
b) Resale Price Method (RPM) 
c) Cost Plus Method (CPM) 
d) Profit Split Method (PSM) 
e) Transactional Net Margin Method (TNMM) 
f) Any Other Method

Question 4

When are the taxpayers required to prepare Transfer Pricing (TP) Documentation as per Rule 10D of the  Income - tax Rules, 1962?

Accepted Answer

Taxpayers indulging in any international or specified domestic transactions are required to maintain a set of documents specified in Rule 10D of the Income - tax Rules, 1962. The transfer pricing documentation shall be required if the value of international transactions exceeds INR 1 crore and specified domestic transactions exceed INR 20 crore in a financial year.

Question 5

When are the taxpayers required to file accountant's report specified in Section 92E of the Income - tax Act, 1961?

Accepted Answer

All the taxpayers are mandatorily required to file an accountant's report prepared by an independent professional through Form No. 3CEB for all international transactions irrespective of the value of international transactions and specified domestic transactions if the value exceeds INR 20 crore in a financial year.

Question 6

How long I have to wait to get my work to get registered by the Copyright office?

Accepted Answer

After you file your application and receive diary number you have to wait for a mandatory period of 30 days so that no objection is filed in the Copyright office against your claim. In case any objection is filed, the Registrar of Copyrights after giving an opportunity of hearing to both the parties, may decide to register the work or otherwise.

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Question 7

How can I get copyright registration for my Website?

Accepted Answer

A website may be understood as a web-page or set of interconnected web-pages, hosted or stored on a server, and is made available online to members of public. Users can access the information and other underlying work on a website through various means such as scrolling web-pages, using internal hypertext links or a search feature.

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Question 8

Whether unpublished works are registered?(Under the Copyright Act 1957)

Accepted Answer

Yes. Both published and unpublished works can be registered. Copyright in works published before 21st January, 1958, i.e., before the Copyright Act, 1957 came in force, can also be registered, provided the works still enjoy copyright. Three copies of published work may be sent along with the application. If the work to be registered is unpublished, a copy of the manuscript has to be sent along with the application for affixing the stamp of the Copyright Office in proof of the work having been registered. In case two copies of the manuscript are sent, one copy of the same duly stamped will be returned, while the other will be retained, as far as possible, in the Copyright Office for record and will be kept confidential. It would also be open to the applicant to send only extracts from the unpublished work instead of the whole manuscript and ask for the return of the extracts after being stamped with the seal of the Copyright Office. When a work has been registered as unpublished and subsequently it is published, the applicant may apply for changes in particulars entered in the Register of Copyright in Form V with prescribed fee.The process of registration and fee for registration of copyright is same.

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Question 9

Can a computer software be registered under the copyright act?

Accepted Answer

Yes. Computer Software or programme can be registered as a ‘literary work’. As per Section 2 (o) of the Copyright Act, 1957 “literary work” includes computer programmes, tables and compilations, including computer databases. ‘Source Code’ and “Object Code” have also to be supplied along with the application for registration of copyright for software products.

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Question 10

If a copyright is rejected, is there any opportunity given for hearing the case?

Accepted Answer

As per the rule 70 (12) of the Copyright Rules, 2013, an opportunity of hearing must be given. Only after hearing, it may be decided to register the work or to reject it. The applicant himself or his/her pleader may appear in the hearing.

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Question 11

What are the guidelines regarding registration of a work under the Copyright Act 1957?

Accepted Answer

Chapter XIII of the Copyright Rules, 2013, as amended, sets out the procedure for the registration of a work. Copies of the Act and Rules can be obtained from the Manager of Publications, Publication Branch, Civil Lines, Delhi or his authorized dealers on payment or download from the Copyright Office web-site, link.

Question 12

Can an individual file for registration of copyright of a work without professional assistance?

Accepted Answer

Yes. Any individual who is an author or rights owner or assignee or legal heir can file application for copyright of a work either at the copyright office or by post or by e-filing facility from the copyright Office web-site "www.copyright.gov.in"

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Question 13

What is the fee for getting work registered under the copyright act?

Accepted Answer

The fee is not reimbursable in case of rejection of the application. The fee can be paid by postal order/demand draft/online payment payable to “registrar of copyrights, New Delhi. 

For information on the fee for getting work registered under the copyright act, click here

Question 14

Where can I file application for registration of copyright for a work?

Accepted Answer

The Copyright Office has been set up to provide registration facilities to all types of works and is headed by a Registrar of Copyrights and is located at 4th Floor Jeevan Deep Building, New Delhi- 110 001. The applications for registration of works can be filled at the counter provided at the Copyright Office from 2.30 P.M. to 4.30. P.M. from Monday to Friday. The applications are also accepted by post. On-line registration through “E-filing facility “has been provided from 14th February 2014, which facilitates the applicants to file applications at the time and place chosen by them.

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Question 15

What is the procedure for registration of a work under the Copyright Act, 1957?

Accepted Answer

The procedure for registration is as follows:
 1) Application for registration is to be made on Form
 2) Separate applications should be made for registration of each work.
 3) Each application should be accompanied by the requisite fee prescribed in the second schedule to the Rules.
 4) The applications should be signed by the applicant or the advocate in whose favour a Vakalatnama or Power of Attorney has been executed.
 5) The fee is either in the form of Demand Draft, Indian Postal Order favouring ‘Registrar Of Copyright Payable At New Delhi’ or through E-payment

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Question 16

Is it necessary to register a work to claim copyright?

Accepted Answer

No. Acquisition of copyright is automatic and it does not require any formality. Copyright comes into existence as soon as a work is created and no formality is required to be completed for acquiring copyright.

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Question 17

What is copyright?

Accepted Answer

Copyright is a right given by the law to creators of literary, dramatic, musical and artistic works and producers of cinematograph films and sound recordings. In fact, it is a bundle of rights including, inter alia, rights of reproduction, communication to the public, adaptation and translation of the work. There could be slight variations in the composition of the rights depending on the work.

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Question 18

What does Intellectual Property entail?

Accepted Answer

Intellectual Property is the Property, which has been created by exercise of Intellectual Faculty. It refers to creation of mind such as inventions, designs for industrial articles, literary, artistic work, symbols which are ultimately used in commerce. Intellectual Property rights allow the creators or owners to have the benefits from their works when these are exploited commercially. These rights are statutory rights governed in accordance with the provisions of corresponding legislation. Intellectual Property rights reward creativity & human endeavour which fuel the progress of humankind.The intellectual property is classified into seven categories i.e.


	Patent
	Industrial Design
	Trade Mark
	Copyright
	Geographical Indications
	Lay put designs of integrated circuits
	Protection of undisclosed information/Trade Secret according to TRIPs agreements


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Question 19

What is meant by priority claim under the Designs Act, 2000?

Accepted Answer

India is one of the countries party to the Paris Convention so the provisions for the right of priority are applicable. On the basis of a regular first application filed in one of the contracting state, the applicant may within the six months apply for protection in other contracting states, latter application will be regarded as if it had been filed on the same day as the first application.

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Question 20

What is meant by ‘Design’ under the Designs Act, 2000?

Accepted Answer

‘Design’ means only the features of shape, configuration, pattern or ornament or composition of lines or colour or combination thereof applied to any article whether two dimensional or three dimensional or in both forms, by any industrial process or means, whether manual, mechanical or chemical, separate or combined, which in the finished article appeal to and are judged solely by the eye, but does not include any mode or principle or construction or anything which is in substance a mere mechanical device, and does not include any trade mark.

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Question 21

What is defined as an article under the Designs Act?

Accepted Answer

Under the Designs Act, 2000 the "article" means any article of manufacture and any substance, artificial, or partly artificial and partly natural; and includes any part of an article capable of being made and sold separately.

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Question 22

What is the object of registration of Designs under the Design Act?

Accepted Answer

Object of the Design 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.

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Question 23

Can stamps. Labels, tokens, cards be considered an article for the purpose of registration of Design?

Accepted Answer

No. Because once the alleged Design i.e., ornamentation is removed only a piece of paper, metal or like material remains and the article referred ceases to exist. Article must have its existence independent of the Designs applied to it.

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Question 24

When does the applicant for Registration of Design get the registration certificate?

Accepted Answer

When an application for registration of a Design is in order, it is accepted and registered and then a certificate of registration is issued to the applicant. However, a separate request should be made to the Controller for obtaining a certified copy of the certificate for legal proceeding with requisite fee.

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Question 25

What is the effect of registration of design?

Accepted Answer

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.

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Question 26

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

Accepted Answer

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.

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Question 27

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

Accepted Answer

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.

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Question 28

Is it possible to re-register a design for which Copyright has expired?

Accepted Answer

No. A registered design, the copyright of which has expired, cannot be re-registered.

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Question 29

How one can ascertain whether registration subsists in respect of any design?

Accepted Answer

For ascertaining whether registration subsists in respect of a design, a request should be made to the Patent Office, Kolkata. If the Design number is known, the request should be made on Form 6, otherwise on Form 7, together with prescribed fees. Each such request should be confined to information in respect of a single design.

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Question 30

What is piracy of a design?

Accepted Answer

If anyone contravenes the copyright in a design, s/he is liable for every offence to pay a sum not exceeding Rs. 25,000/- to the registered proprietor subject to a maximum of Rs. 50,000/- recoverable as contract debt in respect of any one design. The registered proprietor may bring a suit for the recovery of the damages for any such contravention and for injunction against repetition of the same.

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Question 31

What is the penalty for using a registered design under the design act?

Accepted Answer

If anyone contravenes the copyright in a design, he is liable for every offence to pay a sum not exceeding INR25,000/- to the registered proprietor subject to a maximum of INR50,000/- recoverable as contract debt in respect of any one design.

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Question 32

How to get information on registration of design?

Accepted Answer

After registration of designs the best view of the article along with other bibliographic data will be notified in the Official Journal of The Patent Office, which is being published on every Friday.

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Question 33

Whether it is possible to transfer the right of ownership for a design under The Design Act 2000?

Accepted Answer

Yes, it is possible to transfer the right through assignment, agreement, transmission with terms and condition in writing or by operation of law. However, certain restrictive conditions not being the subject matter of protection relating to registration of design should not be included in the terms and condition of the contract/agreement etc.

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Question 34

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

Accepted Answer

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

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Question 35

How can the lapsed design be restored owing to non-payment of extension within the stipulated time?

Accepted Answer

A registration of design will cease to be effective on non-payment of extension fee for further term of five years if the same is not paid before the expiry of original period of 10 years. However, lapsed designs may be restored provided the following conditions are satisfied:


	Application for restoration in Form-4 with prescribed fees is filed within one year from the date of lapse stating the ground for such non-payment of extension fee with sufficient reasons
	If the application for restoration is allowed the proprietor is required to pay the prescribed extension fee and requisite additional fee and finally the lapsed registration is restored


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Question 36

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

Accepted Answer

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.

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Question 37

Are the registered designs open for public inspection?

Accepted Answer

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.

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Question 38

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

Accepted Answer

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.

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Question 39

Is there a possibility of cancelling the registration of a design?

Accepted Answer

The registration of a design may be cancelled at any time after the registration of design on a petition for cancellation in Form 8 with prescribed fee to the Controller of Designs on the following grounds:


	That the design has been previously registered in India.
	That it has been published in India or elsewhere prior to date of registration.
	The design is not new or original.
	Design is not registerable.
	It is not a design under Clause (d) of Section 2


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Question 40

Is it mandatory to make the article by industrial process or means before making an application for registration of design?

Accepted Answer

No, design means a conception or suggestion or idea of a shape or pattern which can be applied to an article or capable to be applied by industrial process or means. Example: a new shape which can be applied to a pen thus capable of producing a new appearance of a pen on the visual appearance. It is not mandatory to produce the article first and then make an application.



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Question 41

Why is it important to file the application for registration of design at the earliest possible?

Accepted Answer

First-to-file rule is applicable for registrability of design. If two or more applications relating to an identical or a similar design are filed on different dates only first application will be considered for registration of design.

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Question 42

Can the same applicant make an application for the same design again, if the prior application has been abandoned?

Accepted Answer

Yes, the same applicant can apply again since no publication of the abandoned application is made by the Patent Office, provided the applicant does not publish the said design in the meanwhile.

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Question 43

Can the application for registration of design be filed by the applicant himself only or through a professional person under the Design Act 2000?

Accepted Answer

The application for registration of design can be filed by the applicant himself or through a professional person (i.e. patent agent, legal practitioner). However, for the applicants not resident of India an agent residing in India has to be employed.

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Question 44

How does a registration of design stop other people from exploiting?

Accepted Answer

Once a design is registered, it gives the legal right to bring an action against those persons (natural/legal entity) who infringe the design right, in the Court not lower than District Court in order to stop such exploitation and to claim any damage to which the registered proprietor is legally entitled.

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Question 45

What is a Register of Designs under the Designs Act of 2000?

Accepted Answer

The Register of Designs is a document maintained by The Patent Office, Kolkata as a statutory requirement. It contains the design number, class number, date of filing (in this country) and reciprocity date (if any), name and address of Proprietor and such other matters as would affect the validity of proprietorship of the design and it is open for public inspection on payment of prescribed fee & extract from register may also be obtained on request with the prescribed fee. For further details please access following.

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Question 46

What is meant by classification of goods mentioned in the Third Schedule of a design?

Accepted Answer

The applications for registration of designs applied to articles are classified according to the Third Schedule of Designs Rules, 2001 for its classification. This is mainly based on the International Classification System for Industrial Designs known as Locarno Classification. Only one class number is to be mentioned in one particular application which is mandatory under the Rules. This classification has been made on the basis of Articles on which the design is applied.

Subsequent application by the same proprietor for registration of same or similar design applied to any article of the same class is possible, but period of registration will be valid only up to period of previous registration of same design.

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Question 47

What does the property mark indicate as per Indian laws?

Accepted Answer

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.

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Question 48

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

Accepted Answer

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.
	The design should relate to features of shape, configuration, pattern or ornamentation applied or applicable to an article.
	The design should be applied or applicable to any article by any industrial process.
	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.
	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.
	The design should not include any Trade Mark or property mark, or artistic works as defined under the Copyright Act, 1957.


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Question 49

Does the Trade Marks Registry help to select a trademark agent to prepare and prosecute trademarks application?

Accepted Answer

Yes, Trade Marks Registry had published a list of facilitators who are willing to facilitate filing trademark applications for start-ups and act as a trademark agent on their behalf. Their fees for this purpose have also been notified.

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Question 50

Can any correction be made in the application or the trademark register?

Accepted Answer

Yes. However, the basic principle is that the trademark applied for should not be substantially altered affecting its identity. Subject to this, changes are permissible according to rules detailed in the subordinate legislation.

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Question 51

What does the trademark register contain?

Accepted Answer

The register of trademark currently maintained in electronic form contains inter alia the trademark the class and goods/ services in respect of which it is registered including particulars affecting the scope of registration of rights conferred; the address of the proprietors; particulars of trade or other description of the proprietor; the convention application date (if applicable); where a trademark has been registered with the consent of proprietor of an earlier mark or earlier rights, that fact.

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Question 52

What are the sources of trademark laws?

Accepted Answer

The national statues i.e., The Trade Marks Act, 1999 and rules made are as under:

·       International multilateral convention.

·       National bilateral treaty.

·       Regional treaty

·       Decision of the courts

·       Office practice reduced in Manuals and guidelines and rulings of the Courts.

·       Decision of Intellectual Appellate Board.

·       Text books written by academician ad professional experts

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Question 53

What are the benefits of registering a trademark?

Accepted Answer

The registration of a trademark confers upon the owner the exclusive right to the use the trademark in relation to the goods or services in respect of which the mark is registered and to indicate so by using the symbol (R) and seek the relief of infringement in appropriate courts in the country. The exclusive right is however subject to any conditions entered on the register such as limitation of area of use etc. Also, where two or more persons have registered identical or nearly similar marks due to special circumstances, such exclusive right doesn't operate against each other.

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Question 54

What are the formalities and government fees for major trademark transactions?

Accepted Answer

For filing new applications there are prescribed forms depending on the nature of application such as Form TM-1, TM-2, TM-3, TM-8, TM-51 etc. Fees: INR 4000/-
	To file a Notice of Opposition to oppose an application published in the Trade Marks Journal (FormTM-5). Fees: INR 2,500/- for each class covered<
	For Renewal of a Regd. trademark (Form TM-12). Fees: INR 5,000/-
	Surcharge for belated renewal (Form TM-10). Fees: INR 3,000/-
	Restoration of removed mark (Form TM-13) Fees: INR 5,000/-
	Application for rectification of a registered trademark (Form TM-26) Fees: INR 3,000/-
	Legal Certificate (Form TM-46) (Providing details of entries in the Register) Fees: INR 500/-
	Copyright search request and issuance of certificate (Form TM-60) Fees: INR 5,000/-.


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Question 55

What are the types of trademarks in India?

Accepted Answer

Following are the types of trademarks in India:


	Any name (including personal or surname of the applicant or predecessor in business or the signature of the person), which is not unusual for trade to adopt as a mark.
	An invented word or any arbitrary dictionary word or words, not being directly descriptive of the character or quality of the goods/service.
	Letters or numerals or any combination thereof.
	The right to proprietorship of a trademark may be acquired by either registration under the Act or by use in relation to particular goods or service.
	Devices, including fancy devices or symbols
	Monograms
	Combination of colors or even a single color in combination with a word or device
	Shape of goods or their packaging
	Marks constituting a 3- dimensional sign.
	Sound marks when represented in conventional notation or described in words by being graphically represented.


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Question 56

What is the function of a trademark? (Under the Trade Marks Act 1999)

Accepted Answer

Under modern business condition a trademark performs four functions: 

1) It identifies a good/service and its origin.
2) It guarantees its unchanged quality.
3) It advertises the goods/services.
4) It creates an image for good/services.

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Question 57

Under the Trade Marks Act 1999, who benefits from a trademark?

Accepted Answer

The registered proprietor of a trademark can create, establish and protect the goodwill of his products or services. He/she can stop traders from unlawfully using his trademark, sue for damages and secure destruction of infringing goods or labels.

The government earns revenue as a fee for registration and protection of registration of trademark.

The legal professionals render services to the entrepreneurs regarding selection, registration and protection of trademarks and get remuneration for the same. The purchaser and ultimately consumers of goods and services get options to choose the best.

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Question 58

What is a trademark?(Under the Trade Marks Act 1999)

Accepted Answer

A trademark (popularly known as brand name) is a visual symbol which may be a word signature, name, device, label, numerals or combination of colours used by one undertaking on goods or services or other articles of commerce to distinguish it from other similar goods or services originating from a different undertaking.

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Question 59

How do I file a trademark application for my brand?

Accepted Answer

The Controller General of Patents, Designs and Trademarks has information regarding trademark form and fees.

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Question 60

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

Accepted Answer

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.

Question 61

Where could one find a copy of the Patent Office Journal without purchasing the publication?

Accepted Answer

The Patent Office e-journal is freely available on patent office site: www.ipindia.nic.in

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Question 62

What are the contents of the Patent Office Journal?

Accepted Answer

The Patent office Journal contains information relating to patent applications which are published u/s 11A, post grant publication, restoration of patent, notifications, list of nonworking patents and public notices issued by the Patent Office.

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Question 63

Where can one find the information relating to published/ granted patent application?

Accepted Answer

The information relating to the patent application is published in the Patent Office Journal issued on every Friday. This is also available in electronic form on the website of the Patent Office, www.ipindia.nic.in

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Question 64

What happens to a patent application once it is examined?

Accepted Answer

After examination, the Patent Office issues an examination report to the applicant, which is generally known as First Examination Report (FER). Thereafter, the applicant is required to comply with the requirements within a period of twelve months from the date of FER. In case, the application is found to be in order for grant, the patent is granted, provided there is no pre-grant opposition filed or pending.

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Questões?

Existe a possibilidade de cancelar o registro de um desenho?

É obrigatório fazer o artigo por processo ou meio industrial antes de fazer o pedido de registro de desenho?

Por que é importante apresentar o pedido de registro de desenho com a maior brevidade possível?

O mesmo requerente pode fazer um pedido para o mesmo desenho novamente, se o pedido anterior foi abandonado?

O pedido de registro de desenho pode ser feito apenas pelo próprio requerente ou por meio de um profissional de acordo com o Design Act 2000?

Como um registro de design impede que outras pessoas explorem?

O que é um Registro de Desenhos sob a Lei de Desenhos de 2000?

O que se entende por classificação de bens mencionados na Terceira Tabela de um projeto?

O que a marca de propriedade indica de acordo com as leis indianas?

Quais são os requisitos essenciais para o registro de 'design' sob a Lei de Projetos de 2000?

Qual é o tipo de devolução a apresentar pelos pequenos e muito pequenos estabelecimentos?

Qual é a estrutura de taxas para solicitação de registro de acordo com a lei dos trabalhadores da construção civil?