December 11, 2023

In the cut-throat competition of the modern-day market, it has become of utmost importance to have an identity of one’s own. To have one’s own identity one needs to have a trademark for their good and services. The element to choose for a trademark Registration becomes one of the most difficult tasks. As every product is different from one another they are categorized under a certain class of trademark. Trademarks under the National Institute for Health and Care Excellence are divided into 45 distinct classes under which all goods and services are classified. These classes are further divided into two sections based on whether it is goods or services. The Trademark Classes from 1-34 are applied to Goods and Classes 35-45 are applicable for Services. Trademark Class 9 pertains scientific, nautical, surveying, photographic, cinematographic, optical, weighing, measuring, signalling, checking (supervision), life-saving and teaching apparatus and instruments; apparatus and instruments for conducting, switching, transforming, accumulating, regulating or controlling electricity; apparatus for recording, transmission or reproduction of sound or images; magnetic data carriers, recording discs; compact discs, DVDs and other digital recording media; mechanisms for coin-operated apparatus; cash registers, calculating machines, data processing equipment, computers; computer software; fire-extinguishing apparatus. The following goods must NOT be classified under Class 9: Electromechanical apparatus for the kitchen (grinders and mixers for foodstuffs, fruit presses, electrical coffee mills, etc.), and certain other apparatus and instruments driven by an electrical motor Apparatus for pumping or dispensing fuels; Electric razors, clippers (hand instruments) and flat irons; Electrical apparatus for space heating or for the heating of liquids, for cooking, ventilating, etc.; Electric toothbrushes and combs; Clocks and watches and other chronometric instruments; Control clocks; Amusement and game apparatus adapted for use with an external display screen or monitor. List of goods classified under Trademark Class 9 2-in-1 laptops 3-D glasses 35mm cameras 360º cameras 360º video cameras 3D animation software 3D computer graphics software 3D eye glasses 3D glasses 3D scanners 3D spectacles 3D spectacles for television receivers 3D television receivers Abacuses Abdomen protectors for protection against injury [other than parts of sports suits or adapted for use in specific sporting activities] AC adapters for consumer video game apparatus AC adapters for handheld electronic game apparatus AC/DC converters AC/DC inverters AC/DC power supplies Acceleration sensors Accelerometers Access control apparatus (Automatic -) Access control apparatus (Electric -) Access control cards [encoded or magnetic] Access control devices Access control installations (Automatic -) Access control installations (Electric -) Access control systems (Automatic -) Access control systems (Electric -) Access control units (Automatic -) Access control units (Electric -) Access interfaces for managed private circuit networks Access security apparatus (Automatic -) Access security apparatus (Electric -) Accounting apparatus Accounting machines Accounting software Accumulator boxes Accumulator jars Accumulators Accumulators [batteries] Accumulators, electric Accumulators, electric, for vehicles Accumulators for photovoltaic power Acid hydrometers Acidimeters for batteries Acidity analysers Acidity meters Acoustic alarms Acoustic conduits Acoustic couplers Acoustic coupling devices Acoustic discs Acoustic membranes used in sound recording or reproducing apparatus Acoustic meters Acoustic sound alarms Acoustic [sound] alarms Acoustic transformers Actinometers Action cameras Active coolers for electronic components Active infra-red sensors Active matrix displays Adapter cables (Electric -) Adapter cables for headphones Adapter connectors (Electric -) Adapter plugs Adapter rings for attaching objectives on cameras Adapter rings for camera lenses Adapters [electricity] Adapters for connecting telephones to hearing aids Adapters for connection between media devices Adapters for use with telephones Adapters for wireless network access Adaptive software Adaptors (Electric -) Add-in cards Add-in cards for micro computers Add-on cards Add-on-cards for computers Add-on circuit boards Add-on circuit boards for connecting computers to networking software Adding machines Adjustable desktop mounts for tablet computers Advertising boards [mechanical or luminous] Advertising display apparatus [mechanical or luminous] Advertising display signs [mechanical or luminous] Advertising signboards [luminous] Advertising signboards [mechanical] Aerial amplifiers Aerial boosters Aerial cables for heavy currents Aerial combiners Aerial converters Aerial sockets Aerials Aerials for radios Aerials for telecommunications networks Aerials for wireless communications apparatus Aerometers Aeronautical communications apparatus Aeronautical radio communication machines and apparatus Agendas (Electronic -) AI software Aiming sights [telescopic] Aiming telescopes Air analysis apparatus Air current measuring apparatus Air current testing apparatus Air/fuel ratio gauges Air-gas producers for scientific experiments in laboratories Air measuring apparatus Air pollution measuring devices Air quality sensors Air tanks [for scuba diving] Air tanks for use in scuba diving Air temperature sensors Air traffic control apparatus Air traffic control radio equipment Airbags for safety purposes for fall protection Airborne data acquisition instruments Aircraft landing guidance apparatus Alarm bells Alarm bells, electric Alarm central units Alarm installations Alarm monitoring systems Alarm panels Alarm sensors Alarm sensors for laundry washing machines Alarm sensors for refrigerators Alarm sensors for washing machines Alarm signalling receivers Alarm signalling transmitters Alarm systems Alarms Alarms and warning equipment Alarms (Fire -) Alarms for the detection of inflammable gases Alcohol testing apparatus Alcoholmeters Alidades Alkaline accumulators All-in-one computers Alligator clips [Electrical connectors] Alternating current adaptors Alternator rectifiers Altimeters Ammeters Ampere-hour meters Amplifier tuners Amplifiers Amplifiers for bass guitars Amplifiers for musical instruments Amplifiers for servo motors Amplifiers for vehicles Amplifying tubes Amplifying valves Amplitude modulation tuners Anaerobic chambers for laboratory or scientific use Analog signal processors Analogue circuits Analogue convertors Analogue Input/Output [I/O] modules Analogue sound modifiers Analogue to digital converters Analysis instruments for photogrammetric purposes Analytical orthoprojectors Analytical plotters Anemometers Angle dividing protractors Angle gauges Angle viewfinder Animal signalling rattles for directing livestock Animal sperm analyzers for laboratory use Animated cartoons Animated cartoons in the form of cinematographic films Animated films Animation software Annunciators Anode batteries Anodes Answering machines Antenna boosters Antenna cables Antenna filters Antenna masts Antenna parameter measuring apparatus Antenna positioners Antenna transmission wire Antenna transmission wires Antennas Antennas [aerials] Antennas and aerials as communications apparatus Antennas and aerials as components Antennas for wireless communications apparatus Anti-dazzle spectacles Anti-dust plugs for cell phones Anti-dust plugs for charger ports Anti-dust plugs for earphone jacks Anti-fogging safety goggles Anti-glare filters for computer monitors Anti-glare filters for televisions Anti-glare filters for televisions and computer monitors Anti-glare glasses Anti-glare

The Employees’ Provident Fund (EPF) passbook contains information and specifics about all the transactions that have been done in the EPF and Employees’ Pension Scheme (EPS) accounts by both the employer and the employee. The passbook lists all of the monthly donations, the interest that has accrued, and the interest that is currently being accrued on the amount collected. Every EPF account will have a unique passbook. Your EPF passbook is available online for review and download in PDF format. However, you must register your Universal Account Number (UAN) on the Employees’ Provident Fund Organization’s (EPFO) official website.  For information on your EPF balance and other relevant records, you can download this passbook. If you have already reached a settlement with your employer or your account is no longer operational, you won’t be able to access your EPF passbook.   EPF passbook is a document containing all the contributions that are made by an employee and the employer in EPF and EPS accounts. All contributions made each month are mentioned in the EPF passbook. The passbook contains any interest that has been deposited in the beneficiary’s account. If an individual has two EPF accounts, there would be separate passbooks for every account that can be accessed using the specific member ID after logging in to the account. What Is An EPF Passbook? EPF passbook records every detail of the amount contributed to an employee’s EPF account by both the employer and employee. You can download this passbook to know your EPF balance and other related records. However, you can download or view the EPF passbook only after completing UAN registration on the EPFO portal. You can avail of this passbook after six hours of registering in the EPFO portal.  However, you must remember that you cannot access your online passbook if you have already completed a settlement with the employer or your account is not functioning anymore. Applicability of EPF Passbook The EPF member passbook is not applicable to everyone. Only the following people can avail the passbook facility. Exempted Establishments Members Settled Members Inoperative Members Registering on the EPFO Portal The subscriber needs to register on the EPFO member portal by activating the UAN. An individual can click here to access the EPFO Portal. The UAN allocated to the member, PAN, Aadhar or member ID should be available to activate the UAN and to get online access to the portal. Authentication Once all the details are entered and submitted, an authentication pin is sent to the registered mobile to complete the registration process. The user can now access the portal and can log in to the member services. Accessing EPF Passbook An individual cannot access an EPF passbook without using UAN. Therefore it is mandatory to log in the EPF account to download the PF passbook online as well as through the Umang app. Contents of the Passbook he ID of the establishment and the name of the company (Employer). The ID of the member and the member’s name (Employee). Name of the EPFO office and its type. Employer’s and Employee’s share made in the contribution. Monthly depository and withdrawal contribution of the employee and the employer. Monthly contribution towards pension account of the employee. The date and time of printing of the passbook are also mentioned at the end of the statement. How To Login Into EPF Passbook? You should register on the EPF portal and log in to view the EPF passbook. Following are the steps to register on the EPF portal: Step 1: Visit the official EPFO portal and then navigate to the ‘Our Services’ section. Step 2: Under the ‘Our Services’ section, click the ‘For Employees’ option. Step 3: Scroll down to find ‘Member UAN/Online Services’ and click on it. It will redirect you to the UAN member e-Sewa portal. Step 4: Click the ‘Activate UAN’ option to register into the EPF portal. Step 5: Enter your Aadhaar, PAN, UAN number, e-mail ID, mobile number, and other details. Step 6: After filling in all these details and submitting them, you will receive a PIN to your registered mobile number. Step 7: Enter PIN and validate the entered details. You can log in to the EPF portal as you are now successfully registered. Check out the steps below to know how to view the EPF passbook: Step 1: You need to visit the UAN (Universal Account Number) e-SEWA portal. Step 2: Enter your UAN, password and captcha to sign in. Step 3: You will receive an OTP to your registered mobile number. Step 4: Submit the OTP, which will redirect you to the ‘Reset Password Page’. Step 5: Enter your new password and confirm it to log in. How To Download EPF Passbook? If you are a member of the Employee’s Provident Fund, you can easily view and download your EPF passbook online in easy steps. Here are the steps to follow: Step 1: Visit the official website of EPFO from your laptop or mobile. Step 2: Under the ‘Our Services’ section, click the ‘For Employees’ option.  Step 3: Navigate to the ‘Member Passbook’ option and click on it.  Step 4: Enter your UAN and password as generated on the EPF member portal. Next, click on the ‘Login’ button. Step 5: It will open to the page that contains all the Member IDs who hold EPF Accounts linked with your UAN. Step 6: Next, click ‘Select Member ID’ and select your EPF account.  Step 7: Click on the ‘View Passbook’ option. Step 8: Your EPF Passbook will open in a new tab in PDF format. Step 9: Click the ‘Download Passbook’ option to get your EPF passbook. How To Download EPF passbook From UMANG? You can also download the EPF passbook online using the UMANG app. You need not visit the portal of EPF to view the passbook when you follow this method. Here are the steps you should follow: Step 1: Download the UMANG app on your mobile phone or laptop. Step 2: Navigate to the ‘All Services’ tab and click the ‘EPFO’ option. Step 3: Open ‘Employee Centric Service’ and click the ‘View Passbook’ option. Step 4: You will receive an OTP on your registered mobile number after entering UAN. Step

NGO (Non-Government Organization) is established solely to serve non-profit humanitarian purpose in the form of Charitable Trust/Society/Section 8 Company and once such entity is formally registered it is approved of a bunch of tax exemptions, benefits, reliefs as well as provision of tax deductions for the donors. For that, 12A and 80G registrations are mandatory, otherwise, ANY income an NGO earns, like, service/production/donation, will be taken as normal taxable income without considering the purpose of such income. NGOs with 12A and 80G Certificates gets an upgraded commercial value than its counterparts without such certificates: Provision of Government Funding allowed ONLY to such NGOs A 12A registered NGO is permitted of utilising tax exempted income for its lifetime Being permitted of providing valid donation receipts (printed with 80G registration ID) allowed for tax exemptions, NGOs with 80G Certificate receives more donors 12A registration is compulsory part in getting 80G registration 12A and 80G registrations can be taken together or separately. Private/Family Trust NOT eligible for 12A Certificate The charitable institutions are eligible for certain tax exemptions and benefits in India. The exemptions and benefits are dealt with under Sections 12A/12AA and 80G of the Income Tax Act, 1961. The institutions availing benefits under Section 12A and 80G had to revalidate their registrations under these two sections before August 2020 to continue to obtain the benefits. The existing religious or charitable institutions or NGO’s had to re-apply to the Income Tax authorities for revalidation of the existing registrations. The charitable institutions cannot claim the benefits provided to them under 12A and 80G deductions without revalidation. This revalidation process focuses on whether the charitable activities of the institution or trust, or NGO are genuine or not.  The revalidation is necessary due to the changes made by way of amendment to the Finance Act, 2020, which mandates that the charitable institutions registered under Sections 12A/12AA and/or 80G of the Income Tax Act, 1961 are required to re-apply online for approval/registration by 31 August 2020. This amended provision came into force on 1 June 2020.  However, due to the COVID-19 situation, the CBDT (Central Board of Direct Taxes) deferred the start date to 1 October 2020, and the charitable institutions had to re-apply for registration by 31 December 2020. On the 26 of March 2021, the CBDT notified the Income-Tax (6th Amendment) Rules, 2021 that states the procedure for fresh registration and the list of documents required for organisations registered under Section 12A/12AA/80G.  The Income-Tax (6th Amendment) Rules, 2021, came into force on 1 April 2021.  Thus, the institutions and trusts with existing registrations under Section 12A/12AA or/and 80G should file the application for fresh registration within three months from 1 April 2021, i.e. before 30 June 2021, as per the Income-Tax (6th Amendment) Rules, 2021. Section 80G of the Income Tax Act, 1961 Registration of trust or charitable institutions under Section 80G does not provide any direct benefits to them. The trust or charitable institutions register themselves under Section 80G to enable the donors who contribute to them to avail certain tax benefits on their contributions. The registration under section 80G of charitable institutions is to incentivise their donors to make contributions. However, only the NGOs that have registered under both Section 12A and 80G are eligible for availing of government funding. Section 12A of the Income Tax Act, 1961 Registration of trust or charitable institutions under section 12A/12AA certifies that the Income Tax authorities recognise the registered institution or trust as having been incorporated or established for a charitable purpose. The effect of such recognition is that the respective institutions are exempted from paying income tax, subject to the satisfaction of certain other compliance requirements as per law. Section 12A deals with institutions and trusts registered before 1996, and Section 12AA deals with institutions and trusts registered after 1996. The NGO’s have to obtain a 12A certification to avail tax benefits, regardless of whether they are constituted as a society, trust or not-for-profit company. Benefits of 12A And 80G Registration More capital allowed for charitable activities through tax exemption over NGO income. Funds and Grants are permitted from recognized Agencies, Government and International sources. ONLY 12A and 80G registered NGOs are permitted to accept International funding with exemptions available under Foreign Regulation Act, 2010 or FCRA. Attracts more donors expanding the scope of fulfilling the NGO objectives. More operational exposure and status value when the NGO is registered and obtains 12A and 80G registration. Both 12A and 80G are one-time registrations and valid for an NGO’s lifetime. Procedure of Revalidation Under Section 12A and 80G In order to claim exemption, a charitable or religious trust or institution, including an NGO, should make an application to the Principal Commissioner of Income Tax or Commissioner of Income Tax online in Form 10A. The procedure of applying for revalidation/registration are mentioned below:  Log in to the E-filing portal of the IT department.  Go to the ‘Income Tax Forms’ under the e-File tab. Choose the Form Name as ‘Form 10A’ and select the relevant Assessment Year from the drop-down list. Choose the ‘Prepare and Submit Online’ option in the submission mode. Fill in all the details required in the form and attach the applicable attachments. Submit the form using EVC (Electronic Verification Code) or Digital Signatures as required during return filing. The NGO’s applying for registration/revalidation as per the amended provisions of Section 80G are mandatorily required to provide the details of their Registration number with the DARPAN portal of Niti Aayog. The registration under Section 12A and 80G are also mandatory when the organisations intend to receive or receive any grant or assistance from the Central Government or State Government. Eligibility for 12A and 80G Registrations NGOs working as Public Charitable Trust or u/s 25 of the Companies Act, 1956 working ONLY for the public welfare are allowed for this provision. Donation as permitted u/s 80G is allowed for tax exemption NGO assets should ONLY be used for charitable purposes. NGOs should correctly maintain Books of Account