April 2024

Assignment of copyright — (1) The owner of the copyright in an existing work or the prospectiveowner of the copyright in a future work may assign to any person the copyright either wholly or partially andeither generally or subject to limitations and either for the whole term of the copyright or any part thereof:Provided that in the case of the assignment of copyright in any future work, the assignment shall take effectonly when the work comes into existence. 1Ins. by Act 23 of 1983, s. 8(a) (w.e.f. 9-8-1984).2Ins. by Act 23 of 1983, s. 8(b) (w.e.f. 9-8-1984).3Ins. by Act 27 of 2012, s. 7 (w.e.f. 21-6-2012).1[Provided further that no such assignment shall be applied to any medium or mode of exploitation of thework which did not exist or was not in commercial use at the time when the assignment was made, unless theassignment specifically referred to such medium or mode of exploitation of the work:Provided also that the author of the literary or musical work included in a cinematograph film shall not assignor waive the right to receive royalties to be shared on an equal basis with the assignee of copyright for theutilization of such work in any form other than for the communication to the public of the work along with thecinematograph film in a cinema hall, except to the legal heirs of the authors or to a copyright society for collectionand distribution and any agreement to contrary shall be void:Provided also that the author of the literary or musical work included in the sound recording but not formingpart of any cinematograph film shall not assign or waive the right to receive royalties to be shared on an equalbasis with the assignee of copyright for any utilization of such work except to the legal heirs of the authors or to acollecting society for collection and distribution and any assignment to the contrary shall be void.](2) Where the assignee of a copyright becomes entitled to any right comprised in the copyright, the assigneeas respects the rights so assigned, and the assignor as respects the rights not assigned, shall be treated for thepurposes of this Act as the owner of copyright and the provisions of this Act shall have effect accordingly.(3) In this section, the expression “assignee” as respects the assignment of the copyright in any future workincludes the legal representatives of the assignee, if the assignee dies before the work comes into existence. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013 | rtps | patta chitta

First owner of copyright Subject to the provisions of this Act, the author of a work shall be the firstowner of the copyright therein:Provided that—(a) in the case of a literary, dramatic or artistic work made by the author in the course of hisemployment by the proprietor of a newspaper, magazine or similar periodical under a contract ofservice or apprenticeship, for the purpose of publication in a newspaper, magazine or similarperiodical, the said proprietor shall, in the absence of any agreement to the contrary, be the firstowner of the copyright in the work in so far as the copyright relates to the publication of the workin any newspaper, magazine or similar periodical, or to the reproduction of the work for thepurpose of its being so published, but in all other respects the author shall be the first owner of thecopyright in the work; 1Ins. by Act 27 of 2012, s. 5(iii)(a), (w.e.f. 21-6-2012)2 Subs. by Act 27 of 2012, s. 5(iii)(b), for sub-clause (2) (w.e.f. 21-6-2012)3 The words “Indian Patents and” omitted by Act 23 of 1983, s. 7 (w.e.f. 9-8-1984)4 Subs. by Act 27 of 2012, s. 6, for “Designs Act, 1911 (2 of 1911)” (w.e.f. 21-6-2012)(b) subject to the provisions of clause (a), in the case of a photograph taken, or a painting or portraitdrawn, or an engraving or a cinematograph film made, for valuable consideration at the instance ofany person, such person shall, in the absence of any agreement to the contrary, be the first owner ofthe copyright therein;(c) in the case of a work made in the course of the author’s employment under a contract of service orapprenticeship, to which clause (a) or clause (b) does not apply, the employer shall, in the absenceof any agreement to the contrary, be the first owner of the copyright therein;1[(cc) in the case of any address or speech delivered in public, the person who has delivered such addressor speech or if such person has delivered such address or speech on behalf of any other person, suchother person shall be the first owner of the copyright therein notwithstanding that the person whodelivers such address or speech, or, as the case may be, the person on whose behalf such address orspeech is delivered, is employed by any other person who arranges such address or speech or onwhose behalf or premises such address or speech is delivered;](d) in the case of a Government work, Government shall, in the absence of any agreement to thecontrary, be the first owner of the copyright therein;2[(dd) in the case of a work made or first published by or under the direction or control of any publicundertaking, such public undertaking shall, in the absence of any agreement to the contrary, be thefirst owner of the copyright therein.Explanation.— For the purposes of this clause and section 28A, “public undertaking” means—(i) an undertaking owned or controlled by Government; or(ii) a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956);or(iii) a body corporate established by or under any Central, Provincial or State Act;](e) in the case of a work to which the provisions of section 41 apply, the international organizationconcerned shall be the first owner of the copyright therein.3[Provided that in case of any work incorporated in a cinematograph work, nothing contained in clauses (b) and(c) shall affect the right of the author in the work referred to in clause (a) of sub-section (1) of section 13.] Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax

No copyright except as provided in this Act — No person shall be entitled to copyright or any similarright in any work, whether published or unpublished, otherwise than under and in accordance with the provisionsof this Act or of any other law for the time being in force, but nothing in this section shall be construed asabrogating any right or jurisdiction to restrain a breach of trust or confidence. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013 | rtps | patta chitta

Special provision regarding Copyright in designs registered or capable of being registered under the 3 [***] 4 [Designs Act, 2000 (16 of 2000)] (1) Copyright shall not subsist under this Act in anydesign which is registered under the 3[***] 4[Designs Act, 2000 (16 of 2000)].(2) Copyright in any design, which is capable of being registered under the 3[***] 4[Designs Act, 2000 (16 of2000)] but which has not been so registered, shall cease as soon as any article to which the design has beenapplied has been reproduced more than fifty times by an industrial process by the owner of the copyright or, withhis licence, by any other person. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013 | rtps | patta chitta

Meaning of Copyright For the purposes of this Act, “copyright” means the exclusive right subjectto the provisions of this Act, to do or authorise the doing of any of the following acts in respect of a work or anysubstantial part thereof, namely:—(a) in the case of a literary, dramatic or musical work, not being a computer programme,— 1 Subs. by Act 38 of 1994, s. 2, for “record” (w.e.f. 10-5-1995).2 Subs. by s. 2, ibid., for “architectural work of art” (w.e.f. 10-5-1995).3 Subs. by s. 7, ibid., for section 14 (w.e.f. 10-5-1995).(i) to reproduce the work in any material form including the storing of it in any medium by electronicmeans;(ii) to issue copies of the work to the public not being copies already in circulation;(iii) to perform the work in public, or communicate it to the public;(iv) to make any cinematograph film or sound recording in respect of the work;(v) to make any translation of the work;(vi) to make any adaptation of the work;(vii) to do, in relation to a translation or an adaptation of the work, any of the acts specified in relation tothe work in sub-clauses (i) to (vi);(b) in the case of a computer programme,—(i) to do any of the acts specified in clause (a); 1[(ii) to sell or give on commercial rental or offer for sale or for commercial rental any copy of the computerprogramme:Provided that such commercial rental does not apply in respect of computer programmes where theprogramme itself is not the essential object of the rental.](c) in the case of an artistic work,—2[(i) to reproduce the work in any material form including—(A) the storing of it in any medium by electronic or other means; or(B) depiction in three-dimensions of a two-dimensional work; or(C) depiction in two-dimensions of a three-dimensional work;](ii) to communicate the work to the public;(iii) to issue copies of the work to the public not being copies already in circulation;(iv) to include the work in any cinematograph film;(v) to make any adaptation of the work;(vi) to do in relation to adaptation of the work any of the acts specified in relation to the work in sub-clauses(i) to (iv);(d) in the case of a cinematograph film,— 3[(i) to make a copy of the film, including—(A) a photograph of any image forming part thereof; or(B) storing of it in any medium by electronic or other means;]4[(ii) to sell or give on commercial rental or offer for sale or for such rental, any copy of the film;] 1 Subs. by Act 49 of 1999, s. 3, for sub-clause (ii) (w.e.f. 15-1-2000).2 Subs. by Act 27 of 2012, s. 5(i), for sub-clause (i) (w.e.f. 21-6-2012).3 Subs. by Act 27 of 2012,s. 5(ii)(a), for sub-clause (i) (w.e.f. 21-6-2012)4 Subs. by Act 27 of 2012,s. 5(ii)(b), for sub-clause (ii) (w.e.f. 21-6-2012)(iii) to communicate the film to the public;(e) in the case of a sound recording,—(i) to make any other sound recording embodying it 1[including storing of it in any medium byelectronic or other means];2[(ii) to sell or give on commercial rental or offer for sale or for such rental, any copy of the soundrecording;](iii) to communicate the sound recording to the public. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a |

Works in which copyright subsists (1) Subject to the provisions of this section and the otherprovisions of this Act, copyright shall subsist throughout India in the following classes of works, that is to say,—(a) original literary, dramatic, musical and artistic works;(b) cinematograph films; and(c) 1[sound recording].(2) Copyright shall not subsist in any work specified in sub-section (1), other than a work to which theprovisions of section 40 or section 41 apply, unless,—(i) in the case of a published work, the work is first published in India, or where the work is firstpublished outside India, the author is at the date of such publication, or in a case where the authorwas dead at that date, was at the time of his death, a citizen of India;(ii) in the case of an unpublished work other than a 2[work of architecture], the author is at the date of themaking of the work a citizen of India or domiciled in India; and(iii) in the case of 2[work of architecture], the work is located in India.Explanation.— In the case of a work of joint authorship, the conditions conferring copyright specified in thissub-section shall be satisfied by all the authors of the work.(3) Copyright shall not subsist—(a) in any cinematograph film if a substantial part of the film is an infringement of the copyright inany other work;(b) in any 1[sound recording] made in respect of a literary, dramatic or musical work, if in makingthe 1[sound recording], copyright in such work has been infringed.(4) The copyright in a cinematograph film or a1[sound recording] shall not affect the separate copyrightin any work in respect of which or a substantial part of which, the film, or, as the case may be,the 1[sound recording] is made.(5) In the case of 2[work of architecture], copyright shall subsist only in the artistic character and designand shall not extend to processes or methods of construction. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013 | rtps | patta chitta

Powers and procedure of 2 [Appellate Board] (1) The 1[Appellate Board] shall, subject to any rulesthat may be made under this Act, have power to regulate its own procedure, including the fixing of places andtimes of its sittings:Provided that the 1[Appellate Board] shall ordinarily hear any proceeding instituted before it under this Actwithin the zone in which, at the time of the institution of the proceeding, the person instituting the proceedingactually and voluntarily resides or carries on business or personally works for gain.Explanation.— In this sub-section “zone” means a zone specified in section 15 of the StatesReorganisation Act, 1956 (37 of 1956).(2) The 1[Appellate Board] may exercise and discharge its powers and functions through Benches constitutedby the Chairman of the 1[Appellate Board] from amongst its 3[members]:4[Provided that, if the Chairman is of opinion that any matter of importance is required to be heard by alarger bench, he may refer the matter to a special bench consisting of five members.]5[***](5) No member of the 2[Appellate Board] shall take part in any proceedings before the Board in respect ofany matter in which he has a personal interest.(6) No act done or proceeding taken by the 2[Appellate Board] under this Act shall be questioned on theground merely of the existence of any vacancy in, or defect in the constitution of, the Board.(7) The 2[Appellate Board] shall be deemed to be a civil court for the purposes of 6[sections 345 and 346 ofthe Code of Criminal Procedure, 1973] and all proceedings before the Board shall be deemed to be judicial 1 Subs. by Act 7 of 2017, s.160 (c), for s. 11(w.e.f. 26-5-2017)2 Subs. by Act 7 of 2017, s.160 (a), for “Copyright Board” (w.e.f. 26-5-2017).3 Subs. by Act 27 of 2012, s. 4, for “members, each Bench consisting of not less than three members” (w.e.f. 21-6-2012).4Ins. by Act 38 of 1994, s. 6 (w.e.f. 10-5-1995).5 Sub-section (3) and (4) omitted by Act 7 of 2017, s.160 (d) (w.e.f. 26-5-2017).6 Subs. by Act 23 of 1983, s. 6, for “sections 480 and 482 of the Code of Criminal Procedure, 1898 (5 of 1898)” (w.e.f. 9-8-1984).proceedings within the meaning of sections 193 and 228 of the Indian Penal Code. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013 | rtps | patta chitta

Appellate Board —(1) The Appellate Board established under section 83 of the Trade Marks Act,1999 (47 of 1999) shall, on and from the commencement of Part XIV of Chapter VI of the Finance Act, 2017(7 of 2017), be the Appellate Board for the purposes of this Act and the said Appellate Board shall exercise thejurisdiction, powers and authority conferred on it by or under this Act.] Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013 | rtps | patta chitta