Harun Raaj & AssociatesHarun Raaj & Associates
Trademark & IP Services

IPR Advisory

IPR Advisory

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Regulatory Framework

Our IPR advisory practice helps businesses build, protect, and monetise intellectual property across the principal Indian IP statutes.

Trademark protection is governed by the Trade Marks Act, 1999 — covering the application and examination process (Section 18), opposition proceedings (Section 21), the ten-year renewable term of registration (Section 25), infringement remedies (Section 135), and cancellation for non-use after five years and three months of continuous non-use (Section 47).

Copyright protection is governed by the Copyright Act, 1957, under which copyright subsists automatically on creation of an original literary, dramatic, musical, or artistic work, cinematographic film, or sound recording (Section 13); registration with the Registrar of Copyrights in Form XIV under Rule 70 of the Copyright Rules, 2013 is optional but gives the Register evidentiary value under Section 48.

Patent protection is governed by the Patents Act, 1970. Following the Patents (Amendment) Rules, 2024 (effective 15 March 2024), the window for filing a Request for Examination under Section 11B of the Act, read with Rule 24B(1)(i) of the Patent Rules, is 31 months from the date of priority or filing, whichever is earlier — a significantly compressed timeline that requires early strategic decisions on which inventions to pursue for examination.

Our advisory services span IP portfolio audits, registration strategy across these three regimes, licensing and assignment structuring, and coordination with litigation counsel where enforcement becomes necessary.

Overview

IPR advisory is the strategic management of a business's intellectual property under the Patents Act 1970, the Trade Marks Act 1999, the Copyright Act 1957 and the Designs Act 2000 — the identification of the IP the business owns, the protection of it through the registrations and the filings, the management of the portfolio, the exploitation of it through the licensing and the assignments, and the enforcement of it against the infringers. The advisory runs from the first trademark search to the portfolio that the business sells or licenses.

The IP is the asset the business's brand and its innovation are built on, and it is the asset most businesses protect last. The trademark that is registered early becomes a defendable brand; the one that is not registered becomes a fight for the name the business already built. The patent that is filed before the disclosure stays protectable; the one filed after the publication is gone. The protection is a calendar discipline as much as a legal one.

The cost of the unprotected IP is the asset that leaks: the brand that another business registers first, the innovation that goes unprotected into the market, the IP that is used by the ex-employees and the competitors without the recourse. Each is an asset the business created and did not secure.

This service is for businesses building brands and innovations. We map the IP across the business, plan the protection under the IP statutes — the trademarks, the patents, the copyrights, the designs — manage the registrations and the renewals, structure the licensing and the assignments, and build the enforcement strategy so the business's IP is an asset that is owned, protected and exploited.

How It Works

  1. 1

    IP Audit & Mapping

    We map the business's IP across the brands, the innovations and the content.

    Harun Raaj & Associates does this1 week
  2. 2

    Protection Strategy

    We plan the protection under the IP statutes — what to register and when.

    Harun Raaj & Associates does this1 week
  3. 3

    Registration & Filings

    We manage the trademark, patent, copyright and design filings.

    Harun Raaj & Associates does this4-12 weeks
  4. 4

    Portfolio & Renewal Management

    We manage the portfolio, the renewals and the opposition and the watch services.

    Harun Raaj & Associates does thisOngoing
  5. 5

    Licensing & Enforcement

    We structure the licensing and the assignments and support the enforcement.

    Harun Raaj & Associates does thisAs required

Frequently Asked Questions

What is the statutory timeline for trademark registration in India?
Under the Trade Marks Act 1999, an application is examined within 30 working days of filing (Rule 36, Trade Marks Rules 2017). If accepted, it is advertised in the Trade Marks Journal for 4 months for opposition under Section 21. Registration is typically completed within 18-24 months absent opposition. A registered mark is valid for 10 years from the filing date and renewable indefinitely under Section 25.
How are royalties received from IP licensing taxed under ITA 2025?
For Tax Year 2026-27 under ITA 2025, royalty income is taxable as business income or income from other sources depending on whether the IP is held as a business asset. Non-residents receiving royalties from India are subject to withholding at 10% under Section 393 of ITA 2025 (corresponding to Section 194J of ITA 1961), subject to lower treaty rates under Section 159/160 of ITA 2025 (Section 90 of ITA 1961). For resident authors, a deduction under Section 80QQB of ITA 1961 is available on royalties up to Rs 3 lakh per assessment year.
What FEMA compliances apply when a foreign entity licenses IP to an Indian company?
Royalty payments by an Indian entity to a foreign licensor are current account transactions permissible under Schedule III of the Foreign Exchange Management (Current Account Transactions) Rules 2000. The Indian entity must file Form 15CA/15CB under Section 195 of ITA 1961 (Section 393, ITA 2025) before remittance and report the transaction in the Annual Return on Foreign Liabilities and Assets (FLA) as required under AP (DIR Series) Circulars issued under FEMA 1999.
Can IP be transferred to an Indian company as a non-cash equity contribution by a non-resident?
Yes. Transfer of IP as a non-cash contribution to equity in an Indian company by a non-resident is permitted under the FEM (Non-Debt Instruments) Rules 2019. The IP must be independently valued and the valuation certified by a SEBI-registered merchant banker or chartered accountant. Shares issued against such IP must comply with the sectoral cap and pricing guidelines under Rule 21 of FEM NDI Rules 2019, and the transaction must be reported in Form FC-GPR within 30 days of allotment.
Is purchased IP amortisable as a tax deduction and at what rate?
Under ITA 2025 (and Section 32 of ITA 1961), intangible assets including patents, trademarks, know-how, and copyrights qualify for depreciation at 25% on the written-down value method as part of the intangibles block of assets. For internally generated IP, in-house R&D expenditure approved by the prescribed authority qualifies for a 100% deduction under Section 35 of ITA 1961 (retained in ITA 2025), subject to compliance with Rule 6 of the Income Tax Rules 1962 governing approval of in-house research facilities.

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