Business

The RBI has announced that to consolidate existing reporting frameworks for various types of foreign investment in India, it will introduce a Single Master Form (SMF) covering all available reports. The Reserve Bank is launching an online application, FIRMS (Foreign Investment Reporting and Management System), which will provide SMF. This article will discuss the registration of entity & business users in the FIRMS Portal of RBI. Foreign Direct Investment (FDI) filing with Reserve Bank of India (RBI) Foreign Direct Investment (FDI) filing with the Reserve Bank of India (RBI) refers to reporting the inflow of foreign investment in an Indian company to the RBI. This reporting is mandatory for Indian companies that receive foreign investments in equity shares, compulsorily convertible preference shares or debentures, and warrants or partly-paid shares. The reporting process involves submitting the Foreign Currency and General Permission Route (FCGPR) form and a Company Secretary (CS) certificate. Purpose of FDI reporting with RBI FDI reporting with RBI aims to ensure compliance with the FDI policy and provide a transparent and efficient regulatory framework for foreign investments in India. This helps the government and the RBI to monitor and regulate foreign investments in the country and to make sure that they comply with the FDI policy and regulations. The reporting of FDI inflows also helps in assessing the impact of foreign investments on the Indian economy and in formulating policies to attract more foreign investments into the country. Applicable Regulation on FDI filing with RBI The regulations applicable to Foreign Direct Investment (FDI) filing with the Reserve Bank of India (RBI) are primarily governed by the Foreign Exchange Management Act, 1999 (FEMA) and its regulations. Foreign Direct Investment (FDI) Foreign Direct Investment is an investment made by a foreign company or individual in an Indian company. FDI is a crucial component of India’s economic growth and development. It brings capital, technology, and expertise into the country, which can help improve the domestic economy and create jobs. Conditions required for FDI The foreign direct investment must be compliant with the FDI policy. Securities issued must be under the Foreign Exchange Management. Routes of Foreign Direct Investment (FDI) FDI is permitted fewer than two routes in various sectors: Automatic Route: Under this route, non-resident or Indian companies can invest in a company without prior approval from RBI or the Government of India. Government Route: Under this route, prior approval from the Government of India is required before investing in a company. FIRMS Portal FIRMS is made online in two phases. In the first phase, the first module, namely, Entity Master, was made available online. In the second phase, the second module is made available for the following reporting:  Reporting Form FC-GPR – issuance of Indian company instruments to a non-Indian resident  Form FC-TRS – transfer of financial instruments between a resident outside India and a resident of India  Form LLP-I – FDI in LLP by donating large sums of money and dividends of ESOPs/equity shares/shares against the use of ESOP by an Indian company to an employee living outside India.  Form CN – issuing or transfer of flexible notes  Form DRR – issuing/transfer of deposit receipts  Form DI – Reporting a downward investment (indirect foreign investment) to a company or LLP  Form InVi – Investment reporting by a foreign resident of India in-vehicle Investment. Reporting through FIRMS FIRMS Portal is a 24*7 online platform for reporting foreign investment in India which provides a common platform for all reporting. Reporting through FIRMS was divided into two phases: The first stage is creation of entity master form in which Indian entities are required to authorize one person through letter of authorization as per prescribed format given by RBI as per user manual for creation of entity master form. The authorized person is only authorized to update the data on the foreign investment. The second stage is the creation of a business user, which allows the user to report foreign investment transactions received at a given time. Here the user saves different forms depending on his criteria like FCGPR, FCTRS, DI form etc. The effect of this report can be seen on the main entity. What is an Entity User? An Entity User is a person authorized by the business (company/LLP/startup) to register a business in the Entity Master of FIRMS application. The Business User will be the sole person authorized to add/update the foreign investment details of the Business Enterprise and will be solely responsible for the data included.One business may only have one business user. One person can be a business user for more than one business. However, one should get the same different registrations as the registration is for the business. Documents for entity form The following documents need to be attached to create the main entity form:- In case of Indian entities (Company, LLP, etc.) Board resolution in favor of the beneficiary; PAN of the authorized person; Authorized letter in the prescribed format. Procedure to create Entity Master Following process is to be followed to create Entity Master:- Log on to https://firms.rbi.org.in Click on the Registration form for a new entity user A pop-up window will appear with the entity user registration form The user is now required to fill in the field description on the entity user form; Now the next step is to submit the said form to RBI where RBI will ensure and verify the details; After the user ID is created, a popup message will appear saying “Record saved successfully”. After the above procedure, the authorization letter is verified by RBI and if approved, the user will receive a password on their registered email address. This password can be changed later by the user after successful login. In the event that the user does not receive any email notification of approval/rejection of the registration within the next 48 hours, he can contact the email.An entity’s master unit is a master data reporting unit that shows the total foreign investment received by the entity during its lifetime. What is

A share certificate is a document that indicates the ownership of company shares by its shareholder/beholder. It acts as prima facie evidence of the title of the individual holding the shares. When the beholder of the share certificate loses or misplaces the original document, the company will issue a duplicate share certificate. When a person loses his/her share certificate, it can lead to a substantial financial loss to the shareholder and the company in which he/she held shares. Thus, to avoid any unnecessary loss to the company and its shareholders, the Companies Act, 2013, provides for the issue of duplicate share certificates under Section 46 and Rule 6(2)(a) to (c) of the Companies (Share Capital and Debentures) Rules, 2014.  Share certificates issued by the Company are sometimes lost or misplaced by the shareholders due to unforeseen circumstances. The loss of share certificates can lead to huge financial losses for both the shareholders and the company. To avoid unnecessary losses to shareholders and society, the remedy is provided by the central government. The Companies Act 2013 contains a provision for the procedure For Issue of Duplicate Share Certificate under section 46 read with rule 6 of the Companies (Share Capital and Debentures) Rules 2014 in the event of loss or misappropriation of the original share certificate Shareholder. What is a share certificate? The Company issues a Share Certificate to certify that, from the date, the certificate is issued to a person, that person is the registered owner of Company Shares. A share certificate issued by the Company is prima facie evidence of a member’s ownership of Company Shares. Share certificates proved a person’s ownership in the Company. The loss and misplacement of the Share Certificate will have a financial impact on the Shareholder as there will be no proof of its ownership. The company will issue a duplicate share certificate in case of loss or misappropriation of the original. A company issues the share certificate to assure that a person is the registered owner of the company shares from the date the certificate is issued to that person. The share certificate issued by a company is the prima facie evidence that a person is the owner of the company’s shares. The misplacement and loss of share certificates will affect the shareholders financially, as there will be no proof of their ownership. Thus, the company will issue a duplicate share certificate if the original is misplaced or lost. A company will issue a duplicate share certificate if the original certificate:  Is proved to be lost or destroyed.  Has been mutilated, defaced, or torn and is surrendered to the company. Responsibility of Shareholder The Shareholder should immediately inform the Company of the loss or loss of the Share Certificate. Communication of information can be done by letter to the Company’s address or e-mail can be sent to the Company. Details of lost or misplaced share certificates such as name, address, folio number, and share certificate number. Steps to Follow When a Share Certificate is Lost or Misplaced The shareholders and a company must follow certain steps when a share certificate of a shareholder is lost or misplaced, as provided below. The steps to be taken by shareholders when the share certificate is lost or misplaced are: The shareholder must immediately inform the company about the lost or misplaced share certificate. The communication of the information of the share certificate being lost or misplaced can be done by posting a letter to the company’s address or by emailing the company. The shareholder must provide the details of the lost or misplaced share certificate, like name, folio number, address and share certificate number.    The steps to be taken by a company when the share certificate is lost or misplaced are: When a company receives the information of the lost or misplaced share certificate, it must freeze the share transfer for at least 30 days to prevent any illegal proceeding of the transfer or fraudulent transfer. After completing the required procedure and establishing the shareholder’s identity, the company should guide the shareholder for the issuance of a duplicate share certificate. Documents Required For Issuing the Duplicate Share Certificate Indemnity bond agreement on a non-judicial stamp paper. An affidavit on a non-judicial stamp paper, attested by the Notary Public/Special Executive Magistrate. F.I.R filed with the police containing the following information about the lost share certificate: Name on the share certificate. Share certificate number. Folio number on the share certificate. Distinctive number of shares. Advertisement published in a newspaper about the loss or misplacement of the share certificate. Proof of identity and residence of the shareholder. Duplicate Share Certificate Issue Process The shareholder should make an application for the issue of a duplicate share certificate with the required documents to the company. The documents sent to the company should have the shareholder’s signature whose share certificate is lost or misplaced. When the company receives the application, it will start the process for the issue of a duplicate share certificate. The company must issue the duplicate share certificate with the consent of the company’s board of members. While giving the consent for the issue of a duplicate share certificate, the Board should look into the following matters: The Board should take the fees for the issue of a duplicate share certificate, but the fees should not exceed Rs.50 per share certificate. The out-of-pocket expenses that occurred while investigating the evidence produced by the shareholder should also be considered by the Board while issuing the duplicate share certificate.  After the Board consents to issue a duplicate share certificate, the company will scrutinise all the documents and issue the share certificate to the shareholder. A listed company should issue the duplicate share certificate within 45 days of submitting the documents to the company. An unlisted company should issue a duplicate share certificate within three months of submitting the documents to the company. Once the company issues a duplicate share certificate, entries should be made in the ‘Register of Renewed and Duplicate Share Certificate’

TNREGINET is the Tamilnadu Government online registration portal. TNREGINET portal eliminates the need for Sub-Registrar office visits for citizens by providing easy access to Government records online. In this article, we look at TNREGINET portal in detail along with the process for obtaining registration on TNREGINET. In India, state governments fix a rate below which properties cannot be registered in a particular area at the time of sale or title transfer. This rate is known by various names, such as circle rate, guideline value, ready reckoner rate, etc. In Tamil Nadu, it is known as the TN guideline value or guideline value. In Tamil Nadu, the TNREGINET portal allows individuals to check the TNREGINET guideline value or Tamil Nadu guideline value.  Citizens can easily access many services, such as obtaining property certificates, transfer and registration, etc., by logging on to the TNREGINET portal, the official State Government revenue department portal. The purpose of the TNREGINET portal is to eliminate the difficulty of visiting the Sub-Registrar Office (SRO) and expedite the property transfer and registration process. What is TNREGINET? TNREGINET, or the Inspector General of Registration (IGRS), is the official portal of the Tamil Nadu revenue department that provides all property-related services. Citizens can access various services, such as checking the property guideline value, searching the encumbrance certificate, ascertaining the building value, stamp duty valuation, registration of marriage, registration of the death, etc., online using the TNREGINET platform.  Services Provided on TNREGINET Encumbrance Certificate Online Marriage Certificate Application online Online Certified Documents Chits Documents Online Society Documents Online Online  status Check Tamil Nadu guideline value 2023 The guideline value is the minimum value of a property in a particular area, as listed by the Tamil Nadu state government. It is essential to know the guideline value to calculate the fees and duties payable in Tamil Nadu by a property owner. Guideline value is the minimum value of a property, as fixed by the state government, at which the property can be registered. According to the government records (Tamil Nadu Registration Department), guideline value means the estimated market value of the landat which it can be registered. It ideally reflects the property’s actual market value. If the property is sold at a value higher than the guideline value, the registration of the property will be based on the higher value. However, if the property is sold below the guideline value, the buyer should pay registration charges and stamp duty based on the minimum value.  The Tamil Nadu government fixes the guideline value for each area in the state. The guideline values are based on the streets for well-developed residential areas. The guideline value is fixed based on the survey number of the property for lands/properties that have not been formed into streets. User Registration in TNREGINET This section explains how to register in TNREGINET. The User Registration, which is created by the citizen, is used not only for creating deeds but also for registering marriages, chits, society and firms in Document Creation or Abstract for Draft Deed. Step 1: Visit the home page of TNREGINENT. Step 2: Select the user registration option from the registration tab to proceed further for registering a user. Citizen Registration Detail Step 1: Select Citizen Option from the drop-down menu. Step 2: Type the user name of own choice in the User Name text box Note: The name can be a combination of Alpha Numeric and Symbols. Step 3: The applicant needs to enter the password with respective password rules as displayed on the right side of the screen in the highlighted box. Note: If the entered password is accepted then it will be highlighted in green colour if it isnot accepted re-enter the password in the text box “confirm password”. Step 4: Choose a security question from the drop-down list and provide the answer to the selected question. Step 5: User needs to enter the personal details in the respective fields such as In the salutation, drop-down box choose the appropriate option Type the First Name, Middle Name and Last Name in the respective fields Select Gender from the drop-down box Select the identification document for verifying the personal detail Enter the Email address and confirm the email address by retyping the same Select the appropriate date of birth from the drop-down box Provide the mobile and fixed-line phone numbers Type the Identification No as given in the selected identification document  Provide the address as given in the chosen identification document. Document Writer Registration Details In case the person is registering as a document writer, additional details about his or her Business Address, Document Writer Registration details along with license type and the number will be captured. Step 6: Select user type as Document Writer and fill in the other fields as explained above. Step 7: Additional information about the business address of the Document Writer is entered. Step 8: The Document Writer has to provide his or her registration details with the department i.e. registration district registered with and the Sub Registrar Office attached to. Step 9: The applicant needs to provide the license type and license no. Enter the correct code in the text box (Captcha code)as in the picture. Click on Receive OTP. Enter the OTP received in the registered mobile number. Click on complete registration. User Registration created successfully. Now using the “Sign in” option, the citizen can use the portal. Check Status of Property or Land Registration Online (EC status) Step 1: Select EC search from the Home page. The page will direct to next page. Step 2: Select Zone, District, Sub Registrar office, Village, Dates. Step 3: Enter survey number and subdivision number. Step 4: Enter the image code and click on the search to view the status of the property online. Guideline Search Step 1: Visit the TN REGINET Guideline and Property valuation page. Step 2: From the table, select the appropriate date. Step 3: Enter street and village name. Click on Search. Step 4: The applicant can see the address and Email of the SRO office for the area. Step 5: Visit the address given to get the property valuation or guideline value. Importance of guideline value It helps

Copyright is a fundamental concept that protects the work of creators. It gives them exclusive control over how their creations are used, shared, and reproduced. Beyond understanding the core concept of copyright, this article will explore the significance of copyright registration. This process ensures legal protection and empowers creators to have greater control over their work. Whether you are a creator seeking to protect your content or an enthusiast interested in the legal aspects of creative expression, this article will provide valuable insights into copyright and the registration process. Copyright registrationprocess is crucial because it establishes your legal ownership of the work. The dissemination of the work to the public, reproduction rights, and any translations or adaptations of the work are then under your control. What Is Copyright? Copyright is a legal entitlement granted to the owner of intellectual property. As the term implies, it pertains to the right to duplicate or reproduce a creative work. Essentially, copyright signifies that when a person produces a piece of intellectual property, they acquire ownership rights. This means that only the creator or those they authorize have the exclusive right to reproduce or utilize that work. Copyright law provides the original creators of a work with an exclusive right to utilize it or make copies for a designated period. Over time, the copyrighted work may eventually enter the public domain. What Can You Copyright? Understanding the Categories-Copyright is a valuable tool for safeguarding a wide range of creative works. The Registrar of Copyrights maintains a comprehensive register that is divided into six distinct categories, each tailored to specific types of intellectual property: Literary Works (Excluding Computer Programs): This category encompasses many written creations, from novels and poetry to essays, articles, and more. Musical Works: Musical compositions, including melodies, lyrics, and sheet music, fall under this category. Artistic Works: Visual creations such as paintings, sculptures, drawings, and other artistic expressions enjoy copyright protection. Cinematography Films: Copyright extends to films, ensuring the protection of audiovisual works. Sound Recordings: This category covers the audio recordings of music, speeches, and various other sound-based creations. Computer Programs, Tables, and Compilations: Software, data compilations, and tables are safeguarded by copyright, ensuring the protection of digital innovations. A copyright is essentially a right not to copy someone’s work. A copyright gives the owner of the subject an exclusive right over his work. If a work is protected by copyright, no one can imitate, copy or reproduce the original work in any other way. A term of copyright in India is 60 years. The register of the Registrar of Copyrights is divided into 6 categories: 1: Literary works other than computer Programs 2: Musical Works 3: Artistic Works 4: Cinematography Films 5: Sound Recording 6:  Computer Programs, tables & Compilations Copyrights are protected by “THE COPYRIGHT ACT, 1957” though there have several amendments to the act Copyright Law These copyrights are upheld and governed by “THE COPYRIGHT ACT, 1957,” which has undergone multiple amendments to adapt to the evolving landscape of intellectual property rights. Why Consider Registering Your Work Under Copyright Law? While registering your work under copyright law isn’t obligatory, it’s highly recommended for several compelling reasons. Copyright protection provides the creator with a specific set of fundamental rights over their work and assures that their creative efforts cannot be replicated for a designated period. This sense of security and legal protection fosters motivation and encourages creators to continue their artistic endeavors and produce more content. What is the procedure to obtain a copyright registration? To obtain the copyright registration the following process has to be followed: An application (including all the particulars and the statement of the particulars) in the format of FORM IV has to have to be sent to the registrar along with the requisite fees (mentioned in the Schedule 2 of the act.). A separate application has to be made for separate works Fees for different works have been given by the government in this link: http://copyright.gov.in/frmFeeDetailsShow.aspx Every application has to be signed by the applicant as well as an Advocate in whose favor a Vakalatnama or a POA has been executed The registrar will issue a Dairy No. and then there is a mandatory waiting time for a period of 30 days for any objections to be received If there are no objections received within 30 days, the scrutinizer will check the application for any discrepancy and if no discrepancy is there, the registration will be done and an extract will be sent to the registrar for the entry in the Register of Copyright. If any objection is received, the examiner will send a letter to both the parties about the objections and will give them both a hearing. After the hearing, if the objections are resolved the scrutineer will scrutinize the application and approve or reject the application as the case may be. Benefits of Copyright Registration Safeguarding the Owner: Copyright registration provides copyright owners exclusive rights over their work, encompassing reproduction, distribution, adaptation, dissemination, and translation. Legal Protection: Creators benefit from legal protection, ensuring their work cannot be reproduced without proper authorization. Enhancing Brand Value: A registered copyright serves as proof of ownership, allowing creators to use it for marketing purposes and contributing to goodwill creation. Global Reach: Copyright protection extends internationally. If a work is copyrighted in one country, it enjoys similar privileges in other countries, including India. Copyright as an Asset: Copyright is considered an intellectual property asset, making it an intangible resource that can be sold or licensed, adding economic value. Owner Visibility: Copyright registration raises the work profile, making it accessible worldwide and searchable in copyright registries. It also prevents unauthorized use of the work once registered. Economic Stability: Copyright registration promotes economic stability, enabling creators to reproduce and monetize their art in various forms, contributing to their financial well-being. Legal Rights of a Copyright Owner Claiming Authorship: You can claim authorship of your published work, asserting your paternity over the creation. Reproduction and Storage: The owner can reproduce the work in any tangible form and store it in any medium through electronic means. Control Over

Union Budget of 2021 amends the Income Tax Act of 1961 (“Act”) to prohibit depreciation on an organization’s goodwill. The Income Tax Act prohibits depreciation on self-generated goodwill. From 01st February 2021, devaluation on utilizing goodwill of an ownership interest will be not being permissible. Goodwill is specifically immune from the ‘Intangible Assets’ group. Furthermore, on the sale of Goodwill, a scaling down for such payments made for procuring Goodwill would then be legally permissible. Moreover, let us learn in detail whether depreciation on acquired goodwill is allowable. What is Goodwill? Goodwill is an intangible asset associated with the acquisition of one organization with the funds of another. Specifically, goodwill is part of the acquisition rate sum up while purchasing an organization. It is an organizational brand name, a stable customer base, world-class consumer relationships, world-class employee relationships, and rates in the age of ownership are etc one get along with goodwill as a gracious benefit. While valuing the business and negotiating the consideration, the parties not only take into account the market value of the tangible and intangible assets already recorded in the books of the seller, but also that of the goodwill associated with the said business. Thus, any premium paid by the buyer to seller over and above the recorded net worth of the business, i.e. value of all other assets minus liabilities, is often recorded as goodwill in the books of the buyer.    Block of assets – Whether depreciation on acquired goodwill allowable? Section 2(11) of the Income Tax Act 1961, describe the block of assets that fall under various classes .It consist of two types of goods i.e. Tangible and Intangible goods. Tangible goods are mainly physical assets that one can touch. Intangible goods which are not in physical form like pre –paid expenses.  However, Goodwill is not included in any of the above mention assets. So, depreciation on goodwill is not allowed as the government has amendment to the rules in Finance Act, 2021. Whether Depreciation on acquired goodwill allowable? Introduction clearly states that the Budget 2021 mentions that goodwill is not permissible for depreciation.  As the Finance Ministry made amendment in the rules and regulations and allowed depreciation only in sale of goodwill. As the section 32 of Income Tax Act, 1961 states that depreciation is permissible on both the tangible and intangible goods but whereas goodwill is not a considered as any asset after the amendment in the Finance Act, 2021. Further it is not clearly mention in the criteria of an intangible asset, courts have look on it as an intangible asset that fits underneath the expression “any other business or commercial rights.” Legal Gist The jury trial did not acknowledge if goodwill could be devalued. Therefore led to other disagreements, which are often provoked because of inconsistent judgments from various Indian trial courts. Eventually, on August 22, 2012, the apex Court upheld that the goodwill emerging from a corporate group. Falls within the interpretation of “any other business or commercial rights of a similar nature” and is therefore an intangible asset focus to depreciation under Explanation 3(b) of section 32(1) of the ITA. Ruling by the apex court provided clarity, particularly in the references to acquisitions and/or restructuring transaction. Furthermore, where investee persons might depreciate goodwill across time, lowering their taxable income and tax burden. Amendments in Finance Act 2021 To address the issue, Finance Act, 2021 made changes to resolve the same: The written down value of a block of assets may not be increased by the cost to acquire the goodwill of a profession. The WDV of a block of assets is to be devaluing by WDV of the goodwill falling within the block. Where a taxpayer has claimed devaluation of goodwill. The written down value of that block of assets is to be reduced by the WDV of the goodwill, with any excess following the one treated as gain over short span. The cost of acquisition goodwill is the actual price reimburse. Meanwhile, where goodwill initiates from the process of restructuring of the one etc., i.e. the price given by the owner. The cost of acquisition will be zero in other cases. Some relevant issue Sudden changes in rule may lead to outflow of taxes for major tax payers Individual assets looses their relevance in the block system and create difficulty to detect the actual good will in this system Suddenly denying of claim to the taxpayers by the tax authorities may create hustle. Further, if you try to sell a business for which goodwill is set down which results in enactment of capital good tax. Further, as of March 31, 2021, it stipulates WDV in goodwill is taken in care as an acquisition cost. Meanwhile, it is necessary for taxpayer to evaluate if such WDV can be arranged. FAQs Q: Are There Any Changes in Tax Laws Affecting Goodwill Depreciation? Tax laws can change, and governments may introduce new regulations or amend existing ones. It’s crucial to stay informed about any changes in tax laws that may affect the treatment of goodwill. Q: Is Goodwill Depreciable for Tax Purposes? In many jurisdictions, goodwill is not considered a depreciable asset for tax purposes. Instead, it is typically subject to impairment testing. Q: How is Goodwill Treated in Financial Statements? In financial statements, goodwill is initially recognized as an asset. However, accounting standards generally require companies to assess the value of goodwill for impairment regularly. If impairment is identified, the company must adjust the carrying amount of goodwill on its financial statements. 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

Chhattisgarh e-District is an initiative of the Department of Electronics & Information Technology (DeitY) with the aim of providing of G2G services to the citizens. The e-District portal involves integrated and seamless delivery of citizen services by district administration through automation of workflow, back end digitisation, integration and process redesigning across participating departments for providing services most efficiently to the citizens.  The citizens of Chhattisgarh state used to visit government offices to get documents like income certificate, caste certificate and resident certificate made, but now with the launch of CG E District Registration, they cannot apply for any public service. You can apply online for these documents at the center or on your own. You can apply for any certificate online while staying at home. The main objective of this portal is to provide online facilities to the common citizens. Services in e-District Chhattisgarh Through the e-district project, services related to various departments of Chhattisgarh state are provided for public welfare. Certificate Service License Service Revenue Service Certificate Service-Through these services, the user can view the list and details of all the certificates provided by the concern Government department are mentioned below. Birth registration and certificate Domicile certificate Death Registration and Certificate Death certificate reform Application form for joining state level handicrafts prize competition Marriage registration and certificate Transfer Certificate for Government School Forest -Registration of Wood Sericulture – aid under Mulberry plantation Application for additional qualification registration Scheduled Castes / Scheduled Tribes Other Backward Class Certificates Application for temporary registration income certificate E-Courts – Case Registration Choice marriage certificate reform Choice Birth Improvement Choice Death Correction Application for a license under Chhattisgarh Scheduled Commercial Traders’ Instructions and Guarantee Order, 2009. Application for renewal licenses under Chhattisgarh Scheduled Commercial Traders’ Instruction and Guarantee Order, 2009. Application for a license under Chhattisgarh Motor Spirits and High-Speed Diesel Oil (License and Control) Order, 1980. License Service-Through these services, the user can view the list and details of all the license provided by the concern Government department are mentioned below. Agriculture-Fertilizer License Ayush – Permanent Registration Form Horticulture – New Seed License Weights & measure -Dealers New License Weights & measure- Manufacturers New License Weights & measure-Repairer New License Pesticide license Food Registry (Registration for Small Cottage) Renewal of dealer license For shop and installation registration Including a new type of seed license Renewal of seed license Renewal of Manufacturers License Application for approval of retail sale for forest product Trade license Renewal of the reformer’s license Application for clearance licenses to run the installed sommil. Revenue Service-Through these services, the user can view the list and details of all the revenue services are mentioned below. Application for a license under Chhattisgarh Kerosene Merchant License Order 1979 For a non-digitized copy (land document etc.) Court Order Certificate (Revenue Court) Case list (Revenue Court) For duplication (land documents etc.) Revenue Services (from 5 to 25 million) Revenue Services (Agricultural Land / Converting RBC 6 (4) – Relief Assistance (Natural Disasters) Revenue Services (for agricultural land/convert farmer’s book) Revenue Services (Agricultural Land / For Converting Transfer) Revenue Services (for agricultural land / converted demarcation) Revenue Services (for the lease no-objection certificate) Revenue Services (for renewal lease) Revenue Services (for lease transfer) Revenue Services (for lease) Revenue Services (less than five lakhs) Financial assistance for the union/institutions and players Chhattisgarh e-District Portal Registration The citizen can register through the official portal of Chhattisgarh e District portal to get the different department services, follow the procedure specified here: Visit Official Portal Step 1: The applicant has to visit the official website of Chhattisgarh Government. Certificate Services Step 2: Click on “Certificate Services” option from the service menu which is visible on the home page of the portal. List of Service Step 3: After selecting the certificate service option, a page will open with “List of Service”. Select the Certificate Step 4: Now click on the respective certificate from a number of the list. Provide Login Details Step 5: In the next page click on the “Login “ button by providing the user id and password. New Registration Step 6: If registering for the first time the applicant needs to click “Click Here For New Registration” and then the registration form will appear on the screen. Fill the Details Step 7: Fill up the registration form to create your account and log in again into the portal. Apply for Certificate Step 8: Then apply for an appropriate certificate by clicking on appropriate registration and certificate option. Upload the Documents Step 9: Now the user has to fill up the application form and attach the documents required for successful registration. Note: On submission, the applicant will receive a reference number as an acknowledgement. Track Application Status To check the online status of the application, the applicant must go to the official website official website of Chhattisgarh e-District. After this, you will have to “Click on the status check of application”. After clicking, you will have to enter your application number to view the status of your application online. FAQs Q: What is the Chattisgarh E-District Portal? The E-District Portal is an online platform designed to provide various government services to citizens in the state of Chattisgarh. It could include services related to certificates, licenses, and other administrative processes. Q: What services are available on the E-District Portal? FAQs might list common services available on the portal, such as birth certificates, death certificates, income certificates, and other documents issued by government departments. Q: How can I track the status of my application on the E-District Portal? If there is an application tracking feature, users may inquire about how to use it to monitor the progress of their applications. 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

The Patents Act, 1970, which was amended in 2005 to conform to worldwide norms, regulates the patent status in India. According to the Act, patents are given for brand-new innovations that are inventive, non-obvious, and applicable to industry. There are several stages in the Indian patent application procedure, including filing the application, having it examined, and having it published. After review, a claim may be approved or rejected. Once issued, a patent gives its proprietor the sole authority to make, market, and use the creation for a predetermined amount of time. The complete patent registration process involves a series of steps which are to be mandatorily followed to get a patent in India. Both individuals and businesses can apply for patent registration for their inventions. In this post, we will discuss the registration process involved in registering a patent in India and the costs involved. What is a Patent? A patent provides an individual or a business with rights to protect their invention from illegal importing, producing or selling of the product without the permission of the patent holder. To protect their innovative ideas from being taken advantage of, inventors often choose to file for a patent. Patent registration can be obtained in India for an invention. A patent is a right granted to an individual or enterprise by the government that disallows others from making, using, selling, or importing the patented product or process without the patent holder’s approval or consent. What Is Patent Registration? Patent registration in India is legally demanding. It includes securing exclusive rights to an invention by its creator or owner. It is granted by the government for a specific duration, generally for 20 years, to prevent others from making, using, or selling the invention without the patent owner’s permission. In return, the patent owner must disclose all details and specifications of the invention to the public for further research and development. Types of Patent Application in India Provisional Application – A provisional application, also known as a temporary application, is filed when an invention is still in the works and has not yet been finished. Any other relevant inventions will not be recognised as prior art to the inventor’s application if a patent is filed early. When an invention requires more time to develop, this form of patent application is filed. Ordinary or Non-Provisional Application – An ordinary or non-provisional application application does not have any priority to claim or if the application is not filed in pursuance of any preceding convention application. A complete specification can be submitted via: Direct Filing – Wherein complete specification is initially filed with the Indian Patent Office without filing any corresponding provisional specification. Subsequent Filing – Wherein complete specification is filed after the filing of the corresponding provisional specification and claiming priority from the filed provisional specification. Convention Application – The convention application is filed for claiming a priority date based on the same or similar application filed in any of the convention countries. To avail a status of the convention, an applicant must apply to the Indian Patent Office within a year from the date of the initial filing of a similar application in the convention country. To re-iterate in simpler terms, a convention application entitles the applicant to claim priority in all the convention countries. PCT International Application – PCT international application does not result in an international patent grant, it open the way for a shortened patent application process in multiple nations at once. It is governed by the Patent Corporation Treaty, which can be validated in up to 142 nations. By filing this application, an innovation will be protected from being copied in these nations. PCT National Application – If the applicant discovers an innovation, or a modest modification of an invention, that has already been applied for or patented by the applicant, he must file this application. If the invention does not need a significant inventive step, a PCT National application can be filed. Divisional Application – If an application claims more than one invention, the applicant may choose to partition it and submit two or more applications. These applications have a priority date that is comparable to the parent application. What Kind of Inventions Cannot be Patented? Patent registration in India does not allow the following inventions to be patented: The discovery of a natural law or scientific principle Literary, theatrical, musical, or artistic works are examples of aesthetic creations Plans, guidelines, or techniques for engaging in mental activity, playing games, or conducting business Inventions that violate morality or public order Inventions that might be harmful to the environment, animals, or people. Eligibility for Patent Registration The true and first inventor. True and first inventor’s assignee. The representative of the deceased true and first inventor his / her assignee. According to the Patent Act, a “person ” is any natural person, company, or association or body of individuals or government body, whether incorporated or not. In the case of a proprietorship firm, the application should be made in the proprietors’ name. In partnership firms, the names of all personally responsible partners must be included in the patent application. An assignee can also be a natural person or other than a legal person such as a registered company, an LLP, Section 8 Company, an educational institute, or government. The applicant is required to disclose the name, address, and nationality of the true and first inventor. Documents Required for Patent Registration Patent application in Form-1. Proof of right to file application from the inventor. The proof of right can either be an endorsement at the end of the application or a separate agreement attached with the patent application. Provisional specifications, if complete specifications are not available. Complete specification in Form-2 within 12 months of filing of provisional specification. Statement and undertaking under Section 8 in Form- 3, if applicable. Form 3 can be filed along with the application or within 6 months from the date of application. Declaration as to inventorship in Form 5 for applications with complete specification or a convention application

In Uttar Pradesh, all residents of the appropriate state must possess ration card which is distributed by the department of food and civil supplies. The objective of the issue of ration card is to implement the Targeted Public Distribution System (TPDS) that provides essential commodities like rice, wheat, sugar, kerosene, fertilizers, LPG, etc. to its citizens at highly ‘UP Ration Card’ is one of the official documents issued by the Uttar Pradesh state government. These cards are provided to households who are eligible to purchase grains at subsidized rates through the Public Distribution System (PDS) under the National Food Security Act (NFSA). Documents required to apply for Uttar Pradesh Ration Card To apply for a ration card, you need to submit the following documents: Aadhar card mobile number Passport size photographs of family members living in your household PAN card last electricity bill your income certificate Caste/Category Certificate Bank passbook and photocopy of the first page of your passbook. Details of your gas connection Benefits of Ration Card In Uttar Pradesh ration card serves the following benefits: Identity proof Ration card is used to confirm one’s identity and does the ration card helps as an identity proof in availing government services which are granted to the residents of the state. It also supports as an identification proof for your entire family since it contains details about the number of family members, income levels, number of children, gender, photographs, etc. Residence Proof Ration card is required in the case of proof of residential address to secure loans from the banks, and it can be used as a residence proof while buying or selling of property. Also, the Aadhaar card can be linked to your ration card, then the above being connected to your bank account. Ration Card Types The Uttar Pradesh Government issues three types of ration cards to citizens depending upon the economic status of the applicant. S.No Ration Card Type Eligible families 1. BPL (Below Poverty Line) cards.  The BPL cards are provided to the citizens who live below the poverty line, and their annual income is less than Rs. 10,000/- 2. APL (Above Poverty Line) cards. The APL cards are provided to the citizens of Uttar Pradesh who are above the poverty line and have their annual income above Rs, 10,000/- 3. AAY cards. The AAY cards are issued to the citizens of Uttar Pradesh who are very poor and do not have any stable income source. Eligibility Criteria To apply for a ration card in the state of Uttar Pradesh, the applicant needs to satisfy the following conditions required. The citizens must not already be in possession of a ration card. Applicant relating to the economically weaker sections of the society. The applicant in possession of temporary ration cards or past cards expiry can apply for new ration card. Couples who got recently married in the state can apply for ration card. Application Procedure for Ration Card Submit an Application Step 1: To get a new Uttar Pradesh ration card, the applicant has to fill the application form in a prescribed format. Provide the following details in the application form. Name and Address. Family details. LPG connection details. Income details. Bank account information. Approach Food and Logistics Department Step 2: After filling all details in the application form, submit the duly filled application form along with the specified document to the food and logistics department of your tehsil office. Receive Acknowledgement Slip Step 3: After submitting the application form and all another relevant document to the concerned authority will issue a receipt as an acknowledgement for further reference. Application Verification Step 4: On satisfying the verification, the concerned authority will issue new ration card to the applicant with the help of your acknowledgement slip. Ration Card Renewal The ration card renewal process is the same as for applying for a new ration card in Uttar Pradesh Old Ration card is needed to attach with the application form along with all other supporting documents as above. The application form for a new ration card is below for quick reference. The time limit for renewing the ration card after the expiry is two month and if it is not renewed within the time, then the ration card entry will be removed from the register. An amount of Rs.10 needs to be paid for renewing Uttar Pradesh Ration card. Check Status Online After submitting an application form, the applicant will receive a receipt or acknowledgement number. Using application number check the status of a ration card application online. Step 1: Visit the official website of the Food and Civil Supplies Department (FCS). Step 2: Click on “Search in the list of NFSA” which is on the homepage of the portal. Step 3: Now the applicant has to enter the relevant details of ration card like District name Town name Area name Ration card number Card type Head name Step 4: After that, the applicant can be able to see the name on the eligibility list furnished by the Government of Uttar Pradesh. FAQs Q: How can members be added to the ration card? Visit the official ‘Food and Civil Supplies Department’ website of your state government. Select the link ‘Adding new members’ in the ‘Ration Card’ section. Once you have filled all the details and uploaded the required documents, the new member will be added after the verification of documents and information is completed. Q: How Many Types of Ration Cards are there in Uttar Pradesh? Uttar Pradesh typically issues three types of ration cards: Antyodaya (AAY), Below Poverty Line (BPL), and Above Poverty Line (APL). Q: How to Apply for a Ration Card in Uttar Pradesh? Residents can apply for a ration card through the official website of the Food and Civil Supplies Department in Uttar Pradesh. The application process may require submitting necessary documents. 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

Mee Bhoomi is an Andhra Pradesh government initiative to digitise all records and make it easily accessible to the public. Mee Bhoomi makes the procedure for getting encumbrance certificate or land records easy through the portal while improving speed and transparency. Mee Bhoomi can be used by any person to obtain government land records in all the villages, districts and mandals of Andhra Pradesh state. The purpose of the Mee Bhoomi portal is that the people of Andhra Pradesh can easily view the land records. The landowners can also access their electronic passbook to check details related to their property like property tax payment, any due amount, etc. The landowners can check if their Aadhaar numbers and Khata numbers are linked or not on this portal. Services in Mee Bhoomi The Meebhoomi online portal, started by the State Government of AP, offers various helpful services to the landowners and general public. The landowners can easily access the following land-related services on the Mee-Bhoomi portal:  Download Adangal. Download 1-b (Record of Right). View Aadhaar linking with land records. View village maps. View electronic passbook. View land conversion details. View field measurement book. View details of revenue court cases and court details. The significant advantages and features of the Mee Bhoomi website The services under Mee Bhoomi gives the public access to citizens about the land details in local language The Application can be downloaded from the website and can be printed with the secured watermark The Field Management Book (F.M.B.) and village maps can be viewed from this web portal The user can view the Grievance records and the real-time status of the grievance It helps the people to fetch the crop details, bank loans, location of the land parcel and the grievances received The SMS alerts to all the functionaries and pattadars regarding changes and their progress What is Adangal? An Adangal is a land document issued by the Tahsildar and maintained by the village administrators. The Adangal is useful to check the land details at the time of sale and purchase of the land. An Adangal contains the following details of the land:  Name of the landowner. Total land area. Khata number. Details of the land revenue. Hissa and survey number of the land. Land cultivation resources. Nature of procession of land. Crops grown on the land. Soil classification. Water resources. Liabilities of the owners on the land. Download Adangal on Mee-Bhoomi Portal The general public and landowners can get the Adangal of land situated in Andhra Pradesh on the Meebhoomi Portal by following the below steps: Step 1: Visit the Meebhoomi portal. Step 2: Click on the ‘Adangal’ tab on the homepage and select ‘Your Adangal’ or the ‘Village Adangal’ option from the drop-down list.  Step 3: Select the ‘Survey no’,  ‘Account (Khata) number’, ‘Aadhaar number’ or ‘Automation records’. Select the district name, zone name, village name and enter the survey/account/Aadhaar number, captcha code and click on the ‘Click’ button. Step 4: The Adangal will be displayed on another page, as shown below. It can be printed by clicking on the ‘Print’ option at the bottom of the page. What is 1-b (Record of Rights)? The 1-b (Record of Rights) is a document that contains the ownership details of the property/land. It is one of the most important land-related documents maintained by the Department of Revenue of Andhra Pradesh.  The 1-b document is maintained separately in the office of the Tahsildar for every village. It can be used to obtain bank loans, in court proceedings, and verify the seller’s information. It contains the following details: Khata number and survey number of the land.  Name of the Khatedar.  Khatedar’s father’s name.  Extent of the land held by Khatedar.  Classification of land.  Land revenue details. Download 1-b (Record of Rights) on Meebhoomi Portal The general public and landowners can get the 1-b (Record of Rights) of land situated in Andhra Pradesh on the Mee Bhoomi Portal by following the below steps: Step 1: Visit the Meebhoomi portal. Step 2: Click on the ‘1-b’ tab on the homepage and select ‘Your 1-b’ or the ‘Village 1-b’ option from the drop-down list.  Step 3: Select the ‘Survey no’,  ‘Account (Khata) number’, ‘Aadhaar number’, ‘Name of the graduate (landowner)’ or ‘Automation records’. Select the district, zone, village and enter the survey/account/Aadhaar/landowner number, captcha code and click on the ‘Click’ button. Step 4: The details of the survey number, Khata number, landowner’ name and father’s name will be displayed on the screen below. Click on the underlined Khata number or landowner’ name to view the 1-b in detail. Step 5: The 1-b will be displayed on another page, as shown below when clicked on the Khata number or landowner’s name. It can be printed by clicking on the ‘Print’ option at the bottom of the page. View Mutation Details on Meebhoomi Portal The following are the steps to view the mutation details of a land: Step 1: Visit the Meebhoomi portal. Step 2: Click on the ‘1-b’ tab on the homepage and select ‘Your 1-b’ option from the drop-down list. Step 3: Click on the ‘Mutation Information By Dategaum’ option on the page. Step 4: Select the district name, zone name, village name and enter the date of mutation and click on the ‘Submit’ button Step 5: The mutation details will be displayed on the screen below.  View Field Measurement Book (FMB) on Meebhoomi Portal The general public and landowners can check the field measurement book on the Mee Bhoomi Portal by following the below steps: Step 1: Visit the Meebhoomi portal. Step 2: Click on the ‘F.M.B’ tab on the homepage.  Step 3: Select the district name, zone name, village name, enter survey number, captcha code and click on the ‘Click’ button. Step 4: The field measurement book will be displayed on another page.  View Details of Revenue Court Cases Anyone can view the status of the cases relating to survey numbers on the Mee Bhoomi Portal by following the below steps: Step 1: Visit the Meebhoomi portal. Step 2: Click on the ‘Others’ tab on the homepage and select the ‘Details of Revenue Court Cases’ option from the drop-down list.  Step

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