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  • Section 80G Deductions: Comprehensive Guide to Section 80G of Income Tax Act

    Taxpayers in India are heavily encouraged to participate in providing donations to charitable institutions. However, such donations are not just beneficial for such charitable institutions, but also significantly help reduce Income tax burdens on the donors. This is a result of Section 80g of the Income Tax Act.

    Section 80g of the Income Tax Act provides a legitimate and efficacious way for taxpayers to avail tax relief in money donated to charitable institutions. Having said that, to avail deductions under Section 80G of the Income Tax Act, one needs to be well-acquainted with its detailed process, eligibility criteria, documentation involved, importance of 80G Receipt, 80G certificate&80G Registration, etc. This article will delve deep into this topic and will help readers understand how deduction under 80G fits under the broader scheme of the income tax exemptions in India.

    What is Section 80G of the Income Tax Act?

    Section 80G was introduced by the government to encourage donations to government funds and charitable institutions by offering certain Income Tax deductions to donors. Hence, the basic objective of Section 80G of the Income Tax Act is to promote philanthropy in the country. Section 80G allows donors to deduct the donated amount from their gross total income, thereby reducing their tax liability. These deductions under 80G can be availed by any taxpayer, including Individuals, Companies, Partnerships, HUFs, Firms, NRIs, etc, making eligible donations.

    Eligibility Criteria for Claiming Deductions Under Section 80G of the Income Tax Act

    Before claiming the deductions under 80G, one must know about the eligibility criteria to avail benefits enshrined therein. Any tax taxpayer, including Individuals, Companies, Partnerships, HUFs, Firms, NRIs, etc, may avail the benefits of Section 80G of the Income Tax Act when the following conditions are met:

    1. Kind of Donation: Non-financial donations like food, clothing, etc., cannot be made the basis to avail deductions under 80G. Benefits of deductions under 80G can only be availed in case of monetary or financial donations.
    2. Mode of Payment: The mode of payment of donations to avail deductions under 80G shall be mandatorily made via cheque, draft, or digital payment. Cash donations upward of Rs. 2000/- are not eligible for deductions under 80G.
    3. Eligible Institutions: To avail deductions under 80G, donations must be made only and exclusively to institutions or funds that have 80G registration or have been explicitly approved by the Income Tax Department. Examples of such institutions have been provided in the following paragraphs.
    4. Adequate Documentation: A donor must possess a valid 80G Receipt to avail deductions under 80G. Such 80G Receipt provides a confirmation to the Tax Department that a donation was made by an eligible person, in an eligible manner, to an eligible organisation.

    Importance of 80G Receipt

    An 80G Receipt is a crucial document proving that the donation so made qualifies the eligibility criteria mentioned under Section 80G of the Income Tax Act. Section 80G of the Income Tax Act is extremely precise regarding the conditions under which benefits of deductions under 80G can be claimed. Here, 80G Receipt acts as an accreditation, highlighting that the donation was as per the terms, conditions, and specifications enshrined under Section 80G of the Income Tax Act.

    An 80G Receipt contains information like the name, address, PAN card details &80G registration number of the Trust /Institution; name, address & PAN Card Details of the Donor; mode and amount of money donated, etc.

    Without a valid 80G Receipt, a taxpayer cannot claim any deductions under 80G. Hence, the importance of 80G receipt shall not be underestimated.

    Types of Deductions under Section 80G of the Income Tax Act

    The deductions under Section 80G of the Income Tax Act are not uniformly applicable across all trusts or institutions. Dedication amount varies based on the type of institution. Hence, deductions under 80G can be broadly classified into 2 main categories:

    1. 100% or 50% Deduction Without Limit: Section 80G(1) read with section 80G(2) includes the following trusts, funds, and institutions in this category:
      • The National Defence Fund
      • The PM National Relief Fund / PM CARES Fund
      • The Swachh Bharat Kosh (excluding CSR expenses)
      • The Clean Ganga Fund
      • The National Children’s Fund
      • The National Illness Assistance Fund
      • The National Cultural Fund
      • Prime Minister’s Drought Relief Fund
      • Jawaharlal Nehru Memorial Fund
      • Indira Gandhi Memorial Trust, etc
    2. 100% or 50% Deduction Subject to 10% of Adjusted Gross Total Income: Deductions for donations given to institutions or funds falling under this category in only to a maximum of 10% of the Adjusted Gross Total Income. The formula to calculate Adjusted Gross Total Income has been provided herewith:
      GROSS TOTAL INCOME
      (–) exempted income
      (–) deductions under other sections
      (–) long-term capital gains
      (–) short-term capital gains under section 111A
      = ADJUSTED GROSS TOTAL INCOME
       

    Section 80G(4) includes the following trusts, funds, and institutions in this category:

    • Donations to approved charitable institutions (not in the above categories)
    • Donations to local authorities for charitable purposes
    • Renovation of notified religious places
    • Contributions for sports development (by companies)

    Link to Section 80G Deduction Calculator from the Income Tax Department: https://incometaxindia.gov.in/Pages/tools/deduction-under-section-80G-80GGC-tool.aspx

    Eligibility of Institutions under Section 80G of the Income Tax Act

    Section 80G(5) of the Income Tax Act provides the criteria for eligible Institutions. Section 80G(5) mandates that any institution to be granted 80G Registration must meet the following criteria:

    1. The institution must be established in India
    2. The institution must be established for Charitable Purposes
    3. The institution’s income must not be taxable under Section 11, 12, 10(23AA), or 10(23C) of the Income Tax Act.
    4. If the Institution has any business income, then it must
      • Maintain separate books of accounts
      • Do not use donations for business
      • Must issue a certificate confirming the fulfillment of the above criteria

    How to apply for 80G Registration?

    For any organisation, institution, or trust to accept tax-deductible donations, it must possess an 80G Registration. Any organisation may apply to obtain its 80G Registration by following the process:

    • File Form 10A on the Income Tax Department’s online portal
    • Submit requisite details and documents like PAN card, Trust Deed, financial assessment orders, etc.
    • The income tax department may call for additional information or documents.
    • Once satisfied, the Income Tax Department will grant an 80G Certificate indicating completion of the 80G Registration Process.

    Once an organisation, institution, or trust has duly completed its 80G Registration Process and has been granted 80G Certification, it may accept tax-deductible donations.

    Who can claim Deductions under 80G?

    Any of the following taxable entities may claim deductions under 80G:

    • Individual
    • Firms
    • Companies
    • Partnerships
    • Hindu Undivided Families
    • Non-Resident Indians (NRIs)
    • Any other assesses

    Irrespective of one’s income level, if an individual or organisation contributes to an 80G Registered Institution, 80G Deductions may be claimed.

    How to claim Deductions under Section 80G of the Income Tax Act?

    The following process must be followed to effectively claim Deductions under Section 80G of the Income Tax Act:

    • Ensure that donations are made to an Organisation with a valid 80G Registration.
    • Make sure to collect an 80G Receipt with proper details
    • Ensure to add details of your donations while filing your ITR Returns.
    • Upload the requisite documents while filing your ITR Returns

    Section 80G of the Income Tax Act vs. Other Income Tax Exemptions in India

    There are several income tax exemptions in India, inter alia, Agriculture Income, HRA, LTA, Gratuity, Scholarship Income, etc., i.e., involuntary acts. Section 80G of the Income Tax Act, on the other hand, provides exemptions on its voluntary contributions to Charitable Institutions. This makes Section 80G of the Income Tax Act a great tool for planning one’s income tax strategically.

    Benefits of Donating Under Section 80G of the Income Tax Act

    Making donations under Section 80G of the Income Tax Act can prove to be extremely beneficial for people. Section 80G of the Income Tax Act provides a host of benefits, namely:

    1. Tax Savings: Section 80G allows for a deduction to be made in Taxable income, which significantly reduces Income Tax liability.
    2. Social Impact: The societal impact of Section 80G is the most prominent as it directly promotes philanthropy, which increases contributions to NGOs, education, healthcare, and disaster relief etc.
    3. Reputation: Donating money was earlier an obligation for corporates as a part of their CSR, however, Section 80G of the Income Tax Act has made it easier for corporates to help build their reputation.

    Common Mistakes to Avoid

    One must make sure to avoid the following mistakes while trying to avail deductions under 80G:

    1. Donating to unregistered organizations
    2. Making cash donations over Rs. 2,000.
    3. Not collecting a valid 80G receipt.
    4. Not checking and verifying the 80G Registration status or 80G certificate of organisation before donating.

    By avoiding these mistakes, one ensures easier and effective settlement of claims under Section 80G of the Income Tax Act.

    Conclusion

    Just like other income tax exemptions in India, Section 80G of the Income Tax Act can also prove to be extremely beneficial for individuals or entities, given that they effectively follow the procedures. This includes checking eligibility, collecting 80G receipts, checking 80G Registration or 80G Certificate of organisations, and comprehensively entering donation details while filing Income Tax Returns. All this will ensure that the good that you are doing for society by donating money, benefits you too.

    All this will ensure that the good you are doing for society by donating money benefits you too. Platforms like TMWala make this process even easier by helping you discover verified NGOs, manage your donation records, and stay compliant with 80G requirements—so your generosity is both impactful and tax-efficient.

  • TRADEMARK EXAMINATION REPORT

    INTRODUCTION

    In India, the trademark registration process ensures that trademarks are unique and legally protected under the Trade Marks Act, 1999. After an applicant submits a trademark application to the Indian Trade Marks Registry, the status of the application may initially appear as “Marked for Exam”. This status signifies that the trademark is now undergoing examination by an associate examiner to determine its eligibility for registration.

    The examination process is a key step in determining whether a trademark is eligible to be published in the Trade Marks Journal and, eventually, granted registration. This article provides a detailed look into the trademark examination process, including the steps involved, the criteria for examination, and what happens after the application is marked for examination.

    WHAT DOES “MARKED FOR EXAM” MEAN?

    When a trademark application is assigned to an Associate Examiner for scrutiny, its status on the Indian Trade Marks Registry website is updated to “Marked for Exam”. This status indicates that the application is under formal examination, which means that an examiner will assess whether the mark qualifies for registration based on the criteria established under the Trade Marks Act, 1999.

    The examiner’s task is to scrutinize the trademark application, perform a search to identify any conflicting trademarks, and decide whether the mark can be accepted for publication in the Trade Marks Journal. This examination is crucial because it helps ensure that trademarks are distinctive and do not infringe on existing marks, protecting businesses and consumers alike.

    At this stage, TMWALA can provide you with expert assistance to ensure your trademark application meets all the formal requirements and that your mark is classified correctly to avoid any initial delays or rejections.

    THE TRADEMARK EXAMINATION PROCESS: STEP BY STEP

    Step 1: Formal Review and Filing Compliance

    The first step of the examination process is to ensure that the trademark application complies with the formal requirements set by the Trade Marks Registry. This includes verifying that:

    • The correct forms have been filled out (e.g., TM-A form for application).
    • All mandatory details have been provided, including the applicant’s name and address, a clear representation of the trademark, and a description of the goods or services the mark will cover.
    • Payment of the application fee has been made.
    • The mark is categorized into the appropriate class (out of the 45 classes under the Nice Classification of goods and services).

    If any deficiencies or irregularities are found during this initial review, the applicant will be notified, and they will need to rectify the issues before the examination proceeds.

    Here, TMWALA can guide you through the filing process, ensuring that all documentation and legal requirements are met accurately, reducing the chances of initial rejection due to minor errors.

    Step 2: Trademark Search for Conflicts

    Once the application is accepted as compliant, the examiner conducts a thorough search of the existing trademarks in the Trade Marks Registry. The primary objective of this search is to identify:

    • Identical or similar trademarks that are already registered or pending registration.
    • Trademarks that are similar in relation to the goods or services the applicant is claiming for their mark.

    The examiner will check the phonetic and visual similarity of the applied mark to ensure there is no likelihood or confusion. For instance, if the trademark is too similar to an existing registered mark in the same or a related class, the examiner may raise an objection.

    Before filing your application, TMWALA conducts an in-depth trademark search to assess the likelihood of conflicts with existing trademarks. This proactive search helps mitigate potential rejections later in the process, saving both time and resources.

    Step 3: Assessing Registrability Under the Trade Marks Act, 1999

    The core of the examination is assessing whether the trademark meets the legal standards for registration under the Trade Marks Act, 1999. The key criteria include:

    • Distinctiveness: The mark must be unique and capable of distinguishing the goods or services of one business from those of another. Trademarks that are generic, descriptive, or commonly used in the industry are likely to be rejected.
    • Non-conflict with public interest: The mark should not be offensive, scandalous, or contrary to public policy or morality. It also should not violate any existing laws (e.g., national flags, symbols, or the names of countries).
    • Non-descriptive: Trademarks that merely describe the goods or services (such as “Fresh Apples” for apples) are usually not registrable.
    • No Likelihood of Confusion: The examiner evaluates whether the trademark is likely to cause confusion with any existing marks, especially in the same or related fields.

    Step 4: Identifying Conditions, Limitations, or Restrictions

    In some cases, the examiner may propose specific conditions, limitations, or restrictions on the use of the trademark. These may include:

    • Limiting the geographical scope of the mark’s use if there is already a similar mark registered in another region.
    • Imposing disclaimers if a part of the mark is deemed non-distinctive (e.g., disclaiming the word “fresh” in a trademark for fruit).
    • Adding conditions on how the mark can be used, based on the specific goods or services it covers.

    ISSUANCE OF THE EXAMINATION REPORT

    Once the examination process is complete, the examiner issues a consolidated Examination Report. The report may contain the following outcomes:

    1. Acceptance with No Objections: If the examiner is satisfied that the mark meets all requirements, the application is accepted for publication in the Trade Marks Journal.
    2. Objections: If the examiner identifies any issues (e.g., conflicting trademarks, lack of distinctiveness, etc.), the application will be provisionally refused, and the examiner will issue a detailed Examination Report listing the objections.

    The applicant will then need to respond to the objections within a specified time frame, usually 30 days from receiving the examination report.

    If objections arise, TMWALA will assist you in drafting a thorough response, addressing each objection with the necessary evidence or legal arguments. Whether it involves providing proof of acquired distinctiveness or modifying the trademark, TMWALA’s expert team ensures your application stays on track.

    RESPONDING TO OBJECTIONS

    If objections are raised, the applicant must take appropriate action to overcome them. There are a few ways to address objections:

    • Filing a Response: The applicant can provide explanations or evidence to support the distinctiveness of the trademark. For example, if the examiner objects on the grounds of descriptiveness, the applicant may provide evidence of the mark’s acquired distinctiveness through usage in the marketplace.
    • Amendment of the Application: In some cases, applicants may need to modify their application or amend the trademark in response to objections (e.g., changing the wording or the design of the logo).
    • Requesting a Hearing: If the applicant disagrees with the objections, they can request a hearing before the Registrar of Trade Marks to present their case and seek a resolution.

    PUBLICATION IN THE TRADE MARKS JOURNAL

    If the examiner accepts the application or the applicant successfully overcomes objections, the trademark is then published in the Trade Marks Journal. This publication serves to notify the public about the proposed trademark registration, allowing third parties to raise any opposition.

    The opposition period typically lasts 4 months from the date of publication. During this time, anyone who believes they will be adversely affected by the registration of the mark can file an opposition with the Trade Marks Registry.

    FINAL REGISTRATION

    If no opposition is filed, or if the opposition is resolved in favor of the applicant, the mark proceeds to the final registration stage. The applicant will receive a Certificate of Registration, confirming their exclusive rights to use the trademark in relation to the specified goods or services.

    CONCLUSION

    The trademark examination process is crucial to maintaining the integrity of the trademark system and ensuring that only those marks that meet the requirements of distinctiveness and legality are granted protection. Understanding the examination steps, responding to objections promptly, and being aware of the overall timeline can significantly increase the chances of successful trademark registration.

    From the moment an application is “Marked for Exam” to its final registration, the process requires careful attention, adherence to legal requirements, and strategic action. By navigating each step diligently, applicants can protect their brand identity and secure exclusive rights to their trademark in India.

    TMWALA, with its expert guidance at every stage of the processfrom filing to final registrationensures your trademark journey is smooth, timely, and successful. Whether you need assistance with formal review, responding to objections, or understanding the nuances of the process, TMWALA is the ideal partner to help you secure your brand’s legal protection.

  • GST ON PENS, PAPERS & STATIONERY ITEMS

    INTRODUCTION

    With the implementation of the Goods and Services Tax (GST) in India, the taxation system has become more streamlined, impacting various sectors, including the stationery industry. GST on stationery items has introduced transparency and uniformity, but frequent rate revisions require businesses and consumers to stay informed. The GST rate for stationery items varies based on the type and materialranging from NIL for items like chalk and slates to 18% for metal-based or processed products. Accurate classification using the HSN code for stationery is essential for proper invoicing, compliance, and claiming input tax credit (ITC).

    Over time, the GST Council has made several rate revisions to resolve issues like inverted duty structures and clarify product categorization. Some items fall under the category of exempt supply under GST, particularly educational materials or goods supplied directly to schools under specific conditions. Shopkeepers and retailers must also be aware of the GST rules for shopkeepers, including mandatory registration (based on turnover), issuing invoices with HSN codes, timely return filing, and displaying their GSTIN at the place of business.

    Services associated with stationery, especially printing, also fall under GST. The GST on printing varies depending on whether the printing involves supply of material or just the service, generally taxed at 12% or 18%. Lastly, notebooks, which are a common educational necessity, are classified under HSN code 4820. The HSN code for notebook covers items like exercise books, diaries, and lab notebooks, typically attracting 12% GST.

    This article explores all these key aspects in detail to help shopkeepers, educational institutions, and everyday consumers navigate GST rules more effectively.

    GST COUNCIL UPDATES ON STATIONERY

    • At the 47th GST Council meeting, several stationery items such as pencil sharpeners, paper knives, and drawing ink saw a rate hike from 12% to 18% to correct the inverted tax structure.
    • At the 49th GST Council meeting (Feb 18, 2023), pencil sharpeners were shifted back to 12%, restoring their earlier rate.

    GST RATE & HSN CODE FOR STATIONERY ITEMS – CHAPTER 96

    Most traditional stationery items fall under Chapter 96 of the HSN (Harmonized System of Nomenclature). Below is a list of items and their applicable GST rates:

    ProductHSN CodeGST Rate
    Slate pencils, chalk sticks9609NIL
    Slates9610 00 00NIL
    Postage stamps, postal stationery (excluding 4907)97045%
    Pencils, crayons, pastels, drawing charcoal960912%
    Pencil sharpeners (updated)821412%
    Ball pens, fountain pens, markers960818%
    Brushes, paint rollers (excl. twig brushes)960318%
    Ink pads, typewriter ribbons961218%
    Writing/drawing boards961018%
    Tripods, monopods, bipods962018%
    Date stamps, sealing stamps961118%

    GST ON PAPER-BASED STATIONERY – CHAPTERS 48 & 49

    Some stationery items, especially paper-based products, are classified under Chapters 48 and 49. Here’s a detailed breakdown post the 47th GST Council revisions:

    12% GST Items (Common for Education Use)

    Item DescriptionHSN Code
    Uncoated writing/printing paper, handmade paper4802
    Kraft paper/board (uncoated)4804
    Other uncoated paperboards4805
    Greaseproof paper4806 20 00
    Glassine paper4806 40 10
    Laminated/adhesive-bonded composite paper4807
    Corrugated or embossed paper4808
    Coated/decorative printed paperboard4810
    Stationery boxes, writing compendiums (paperboard)4817 30
    Exercise books, graph books, lab notebooks4820
    Printed maps, atlases, charts, globes (updated)4905

    18% GST Items (Processed or Specialized Paper Products)

    Item DescriptionHSN Code
    Tracing papers, vegetable parchment (excl. greaseproof, glassine)4806 (excl. 4806 20 00, 4806 40 10)
    Carbon/self-copy/transfer papers4809
    Surface-treated or decorated paperboards4811
    Transfer/copy paper for duplicators/offsets (excl. 4809)4816
    Postcards, envelopes, letter cards (not 4817 30)4817
    Office paper containers: trays, folders, files, cases4819
    Diaries, memo pads, receipt books, binders4820

    HSN Code for Notebook

    The HSN code for notebooks (including exercise books and diaries) is 4820. Products under this code generally attract 12% GST.

    GST ON METAL-BASED STATIONERY – CHAPTER 83

    Certain office and desk equipment made from base metals are classified under Chapter 83. These generally attract 18% GST, and include:

    Item DescriptionHSN CodeGST Rate
    Filing cabinets, paper trays, stamp stands (non-furniture)830418%
    Clips, index tags, loose-leaf binders, metal staples830518%
    Sign/name/address plates, letters, and symbols (metal)831018%
    Pencil sharpening machines847518%* (Pending reduction to 12%)

    GST RULES FOR SHOPKEEPERS

    Shopkeepers selling stationery or related services must follow these GST rules:

    • GST Registration: Required if turnover exceeds ₹40 lakhs (₹20 lakhs in some states).
    • Invoice Issuance: Must issue GST-compliant invoices with HSN codes.
    • Return Filing: Monthly or quarterly filing of GSTR-1 and GSTR-3B.
    • E-Way Bills: Required for transporting goods over ₹50,000 in value across states.
    • Display of GSTIN: Must be displayed at the place of business.

    GST ON PRINTING

    Printing services are taxable under GST. The applicable rate depends on the nature of service:

    • Printing with material (supply + service): 18%
    • Printing on customer-supplied material: Considered a service, usually taxed at 12% or 18%
    • Books and newspapers printing: May be exempt if classified under educational or public interest categories.

    RECENT CHANGES TO NOTE

    • Printing Ink, Drawing Ink, and Writing Ink: These now attract 18% GST (increased from 12% as per the 47th GST Council meeting).
    • Maps, Atlases, and Globes: Earlier exempt under printed material, these now attract 12% GST.
    • Pencil Sharpeners: Rate cut from 18% back to 12%, confirmed in the 49th GST Council meeting.

    IMPLICATIONS FOR BUSINESSES & CONSUMERS

    • Businesses dealing in stationery must ensure correct HSN classification to charge and claim the appropriate GST.
    • Educational institutions and corporates purchasing stationery for official use can avail Input Tax Credit (ITC).
    • End consumers, especially students and educators, may see price differences on items depending on material and classification.

    EXEMPT SUPPLY UNDER GST

    Exempt supplies are goods or services not subject to GST. While most stationery items are taxable, some educational supplies used directly by schools may be exempt under specific conditions. Additionally, books (other than exercise books or notebooks) are generally exempt supply under GST.

    CONCLUSION

    In conclusion, the implementation of GST has brought greater clarity to the taxation of everyday goods, including stationery. GST on stationery items has standardized tax rates but varies based on material and classification. For example, the GST rate for stationery items ranges from NIL on basic educational tools like chalk and slates, to 12% or 18% for items such as pens, folders, and office supplies. Accurate classification using the HSN code for stationery is crucial for businesses to ensure correct billing and seamless input tax credit claims. While most items are taxable, exempt supply under GST applies to certain educational goods and books, offering some relief to students and institutions.

    Additionally, GST rules for shopkeepers require compliance in registration, invoicing with HSN codes, return filing, and GSTIN display at business premises. Services like printing are also included in the tax framework, where GST on printing depends on whether the material is supplied by the printer or the client, typically taxed at 12% or 18%. For educational institutions and suppliers, understanding the HSN code for notebook, which is 4820 and attracts 12% GST, is particularly important. Staying informed about these classifications and rate changes is essential for both compliance and cost-effectiveness in business operations.

  • TRADEMARK EXAMINATION REPLY

    INTRODUCTION

    A trademark is a key asset for any business, protecting its unique identity in the market. However, the journey to trademark registration can face obstacles, especially when the Registrar of Trademarks issues an Examination Report with objections. These objections may concern the distinctiveness of the mark, similarity to existing trademarks, or compliance with legal requirements.

    Applicants must submit a response to the examination report within 30 days in order to move forward with registration. This reply is critical to address the examiner’s concerns and ensure the mark moves forward in the registration process.

    In this article, we’ll walk you through the common objections raised in the examination report, the process of filing a reply, and how TMWALA can assist you in navigating this crucial stage of trademark registration.

    WHAT IS AN EXAMINATION REPORT?

    An Examination Report is a formal response issued by the Trademark Examination Officer after reviewing the trademark application. The report includes the officer’s findings and any objections to the application. These objections may be raised under various sections of the Trademarks Act, 1999, such as:

    • Section 9: Absolute grounds for refusal of registration
    • Section 11: Relative grounds for refusal of registration

    The report details the specific reasons why the application may be rejected or why certain aspects of the trademark need clarification or modification.

    HOW TO FILE A REPLY TO THE TRADEMARK EXAMINATION REPORT

    A trademark serves as a vital identifier for a company’s products or services, distinguishing them from competitors in the market. Trademarks are fundamental to protecting a brand’s identity and intellectual property, whether it’s a logo, sign, design, or even words. To guarantee that a company’s intellectual property is legally protected, trademarks are registered in India under the Trademarks Act of 1999. However, the process doesn’t always end once an application is filed. In some cases, the Registrar of Trademarks may issue an Examination Report, which could raise objections regarding the mark’s eligibility for registration. Applicants must respond to these objections by filing a Reply to the Examination Report to proceed with the trademark registration.

    OBJECTIONS RAISED IN THE EXAMINATION REPORT

    Objection under Section 9

    Absolute grounds for refusal are outlined in Section 9 of the Trademarks Act of 1999. Common objections made under this clause include the following:

    1. Lack of Distinctiveness: The mark must be capable of distinguishing the goods or services of one entity from another. If the mark is too generic or descriptive, it may be rejected.
    2. Common or Generic Words: Marks that make use of names or words that are widely used may be disapproved.
    3. Customary in Trade: Marks that are commonly used in the industry or everyday language are not registrable.

    Objection under Section 11

    Section 11 addresses relative grounds for refusal, which typically include:

    1. Similarity to an Existing Mark: If the applied mark is identical or similar to an existing registered trademark, it may be rejected to avoid confusion in the marketplace.
    2. Deceptive or Misleading Marks: If the mark is likely to deceive the public or mislead consumers, it may not be allowed.
    3. Violation of Public Morality: Marks that are offensive or detrimental to public interest may be rejected.

    DOCUMENTS REQUIRED

    When filing a Reply to the Examination Report, the following documents are typically required:

    1. Brand Logo: A clear representation of the trademark being applied for.
    2. Trademark Examination Report: The original report issued by the Registrar.
    3. Relevant Case Laws or Precedents: Legal precedents that support the distinctiveness of the trademark.
    4. Supporting Documents: Evidence to establish that the mark is distinctive or has acquired distinctiveness.
    5. Affidavit: A signed statement from the applicant confirming the details provided.

    Navigating through the requirements for filing a reply can be daunting. TMWALA can provide expert guidance in preparing all the necessary documents, including case law precedents and supporting evidence, to strengthen your case and ensure your trademark meets the legal criteria.

    TIME PERIOD TO FILE A REPLY

    Within 30 days of the Examination Report’s issue, the applicant must reply. Failing to file the reply within this time frame will result in the abandonment of the application.

    TMWALA ensures that you stay on top of deadlines. Their team will help you draft the reply promptly and ensure that all relevant documents are submitted within the prescribed time frame, avoiding any unnecessary delays or risk of abandonment.

    REASONS TO FILE A REPLY TO THE EXAMINATION REPORT

    1. Protection of the Mark: In order to save the trademark from being refused or abandoned, a reply must be filed. It provides the applicant with an opportunity to defend the mark’s distinctiveness and address any objections raised.
    2. Legal Rights and Infringement Protection: A registered trademark prevents others from using the same or similar marks, giving its owner exclusive rights. Filing a timely reply is essential to secure these rights.
    3. Presenting Precedents and Case Laws: A well-drafted reply allows the applicant to present case law, legal precedents, and factual evidence to establish the mark’s unique nature and to counter objections raised by the examiner.
    4. Failure to Reply: If no reply is filed, the trademark application is considered abandoned. Therefore, it is essential to act promptly to safeguard your mark.
    5. Creating a Distinctive Identity: A successful trademark registration establishes a unique identity in the marketplace, which is essential for building goodwill and consumer loyalty.

    STEPS TO FILE A REPLY TO THE EXAMINATION REPORT

    Filing a reply to the Examination Report involves the following steps:

    1. Carefully Analyse the Objections Raised

    Before drafting the reply, it’s crucial to understand the specific objections raised in the examination report. The applicant must carefully review the grounds of objection (whether under Section 9 or Section 11) and analyse the examiner’s concerns.

    2. Draft the Reply

    The applicant must draft a comprehensive reply that addresses each objection raised. This reply should clearly explain why the objections are unfounded and provide evidence to support the mark’s distinctiveness.

    3. Finalize and Submit the Reply

    Once the reply is drafted, it must be reviewed for accuracy and completeness. The applicant should ensure that all supporting documents and evidence are included before submitting the reply within the stipulated 30-day period.

    TMWALA provides professional assistance in drafting a legally sound reply to the examination report. Their team ensures that all objections are addressed effectively, presenting compelling arguments backed by relevant legal precedents and evidence.

    TIME EXTENSION FOR FILING A REPLY

    If the applicant fails to file a reply within 30 days, the application will be deemed abandoned. However, under Form TM-M of the Trademarks Act, the applicant can request an extension by submitting valid reasons for the delay and paying the prescribed fee. Extensions are typically granted for a maximum of 30 additional days, provided the applicant can justify the delay.

    CONCLUSION

    Trademark registration is a vital step in protecting a brand and its intellectual property rights. However, if an Examination Report raises objections to the application, the applicant must take prompt action to file a Reply within the specified time frame. A well-drafted reply addresses the examiner’s concerns, presents the necessary evidence, and ensures that the trademark proceeds toward registration.

    TMWALA can be a valuable partner throughout this process. Their team of experts helps navigate complex legal objections, ensuring that your trademark registration process is efficient, timely, and legally sound. From drafting responses to analyzing the objections raised, TMWALA ensures that your brand gets the protection it deserves.

    By following the outlined process and engaging expert help from TMWALA, you can ensure that your trademark has the best chance of successful registration, helping you protect your intellectual property and secure your brand’s future.

  • USING TRADEMARK SYMBOLS

    INTRODUCTION

    In today’s competitive business environment, building and defending your brand identity is imperative. One of the most important steps is realizing the difference between the trademark symbols TM (™) and R (®). Although the symbols look alike, they are used for different purposes and have varying legal consequences. The TM symbol usually means an unregistered trademark, indicating that a company asserts rights over a brand or logo that is perhaps still under registration.

    The ® symbol, on the other hand, represents a registered trademark, providing greater legal protection under the Trademarks Act, 1999 in India and other foreign trademark legislations. This article examines the meanings, applications, legal implications, and branding effects of the TM and ® symbols to enable businesses to make informed choices in asserting and defending their intellectual property.

    With expert trademark registration services, TMWALA can help businesses navigate this process, ensuring proper use of symbols and compliance with applicable laws.

    Knowing the distinction between the TM (™) and R(®) symbols is important since it can help you promote your brand identity. After completing the Trademark Registration process in India, there are no restrictions on where the ® symbol can be placed.

    WHAT DOES THE TM (™) SYMBOL MEAN?

    When products have applied for Trademark Registration, they are frequently branded or advertised using the TM (™) sign, which indicates an unregistered trademark. This indicates that you claim trademark rights over the mark. After text, images, or other content that they claim to be their own but have not yet formally registered with a regulatory body, businesses may use the trademark superscript, ™. Sometimes companies will use ™ to signify that they have applied for registration or that this is their first use. From a business standpoint, it implies that the person marketing a certain good or service thinks it is unique.

    WHAT MAKES USING THE TM SYMBOL CRUCIAL?

    Because it alerts consumers that you are trying to register the mark, which is protected by common law rights, it is essential to use the TM symbol for trademarks. If you don’t use the TM symbol, customers might not identify your mark as a trademark.

    The TM emblem safeguards your common law rights to the mark and alerts possible infringers that you believe it is currently in use.

    WHAT DOES THE R (®) SYMBOL MEAN?

    A product is a Registered Trademark if it bears the R (®) symbol. This indicates that the logo is protected by law under the 1999 Trademarks Act. Trademark Registrations are valid for ten years, however, they can be extended by going through the renewal procedure. A person or company may face trademark infringement charges if they use the registered name, logo, or symbol without the owner’s prior permission.

    WHAT MAKES USING THE ® MARK CRUCIAL?

    When it comes to registered trademarks, the ® symbol is essential since it alerts consumers that the mark is protected by federal law. If you don’t use the ® symbol, customers might not know that your trademark is registered.

    On the other hand, the ® sign notifies potential infringers that your mark is registered with the USPTO and deters potential infringers by demonstrating that you have a valid claim to the mark.

    FOLLOWING ARE THE KEY DIFFERENCES BETWEEN TM (™) AND R (®)

    The ® and ™ symbols are interchangeable for the average person. However, that is untrue. The symbols ® and ™ have several meanings. Usage Following the successful registration of the company’s trademark, the ® symbol may be used.

    However, if a trademark for the specific commodity or service is still pending registration, the ™ symbol may be used. The ® symbol cannot be used in certain circumstances because the mark has not yet received approval.

    Three differences exist between the TM and ® symbols:

    1. When they’re used
    2. Their meaning
    3. Their influence

    Usage

    The TM symbol can be used with both registered and unregistered trademarks, while the ® symbol is only allowed for registered trademarks. You can’t use the ® symbol unless you’ve registered your trademark with the USPTO.

    The ® symbol is only permitted for registered trademarks, whereas the TM symbol can be used regardless of whether your brand is registered with the USPTO.

    Meaning

    The ® symbol denotes that a trademark is registered with the USPTO and is protected by federal law, whereas the TM symbol indicates that someone asserts exclusive rights to a trademark, which may or may not be registered.

    Influence

    Since the TM symbol lacks federal protection, it is less potent than the ® symbol. Even so, adopting the TM symbol can assist in shielding your trademarks from infringement and avoiding consumer confusion.

    The Legal Aspects Concerning

    • The ® mark is legally protected and penalized for copying
    • The ™ trademark symbol has no legal support or advantage.

    Branding Purpose:

    • While awaiting the process to be finished, the ™ symbol typically indicates a preference for the brand identity of the business, organization, or person.
    • You will feel more confident using your intellectual property to develop strong brand equity if you utilize the ® symbol to market your goods or services.

    TMWALA can assist you not only in registering your trademark but also in monitoring and enforcing it, ensuring that your brand identity stays secure from misuse and infringement.

    CONCLUSION

    The main distinction between the two symbols is that one (TM) is used with a mark that is not registered, and the other (R) is used with one that is registered. Knowing the distinction will be beneficial to those looking to protect their brand because the user of just TM may be a notification, and the infringement of the brand by any other party will not be treated as a serious issue. Proper use of these symbols will also make the brand of the business strong and prevent the brand from being misused by unauthorized persons.

    In India and worldwide, the business has the liberty to label its products using the symbol (TM) and (R), and it can use it in its company’s name as well. Always use these symbols according to the norms of the applicable laws.

    With end-to-end trademark solutions from filing to post-registration support, TMWALA empowers businesses to take full control of their brand protection journey.

  • FORMALITIES CHECK PASS

    INTRODUCTION

    The “Formalities Check Pass” status in a trademark application indicates that the Indian Trademark Registry has verified the applicant’s details, the application’s accuracy, and that it complies with all procedural requirements. This signifies that the application is complete and ready to proceed to the next stage, which is the examination of the trademark’s distinctiveness and potential conflicts with existing trademarks. 

    The process of registering a trademark in India involves several stages, each with its legal significance. One of the early and crucial milestones in this journey is the “Formality Check Pass”. Despite sounding procedural, this step plays an essential role in ensuring your trademark application moves ahead smoothly.

    In this article, we’ll break down what “Formality Check Pass” means, why it matters, and what comes after.

    TRADEMARK STATUS: FORMALITIES CHECK

    At this stage in the trademark registration process, the Registrar of Trademarks undertakes a preliminary review to verify that all procedural requirements have been met under the Trade Marks Act, 1999, and the Trade Marks Rules, 2017. This initial screening is essential to confirm that the application is formally complete and compliant.

    The formalities check involves a thorough verification of the applicant’s basic details, including their name, address, and nationality. Additionally, it ensures that the information provided in the application is accurate, consistent, and complete. As part of this process, the Registrar also assesses whether the applied trademark is prima facie free from conflict with any pre-existing trademarks and does not violate any statutory provisions.

    When an application successfully clears this stage, an Examination Report is issued, indicating that the formalities check has been passed. The application then moves forward to the substantive examination phase, during which the distinctiveness and registrability of the trademark are evaluated in greater depth

    However, if any discrepancies, omissions, or legal inconsistencies are found during the formality scrutiny, the Registrar may raise formal objections. In such cases, the applicant is required to respond to and resolve the objections within a prescribed time period. Only after these issues are satisfactorily addressed will the application be allowed to proceed to the next stage of examination.

    TMWALA provides end-to-end support during this critical phase by ensuring that your application is complete, legally sound, and that all mandatory documentation is in order. In the event of any formal objections, their experts assist in timely and accurate responses to avoid delays or rejections.

    TIMELINE FOR FORMALITY CHECK PASS IN TRADEMARK REGISTRATION

    1. Submission of Trademark Application

    The process officially begins when the applicant submits the trademark application through the prescribed Form TM-A, typically via the online portal. This date of filing is considered Day 0 in the trademark registration timeline.

    2. Commencement of Formality Check

    Within approximately one to seven working days after submission, the Trade Marks Registry initiates a preliminary review of the application. This involves verifying whether the correct form has been used, whether the goods or services have been classified properly, and whether the applicant’s details, accompanying documents, and statutory fees are all in order.

    3. Result of the Formality Check

    If the application meets the necessary procedural requirements, the status is updated to “Formality Check Pass”, generally within seven to ten working days from the date of filing. At this point, the application progresses to the substantive examination stage. On the other hand, if any procedural deficiencies or errors are detected, the application status changes to “Formality Check Fail”. In such cases, the Registrar notifies the applicant about the issues identified, and the applicant is usually given a 30-day window to make the required corrections and resubmit the application for further processing.

    TMWALA provides expert guidance in addressing objections quickly and effectively, minimizing the risk of rejection or abandonment due to unresolved issues.

    WHAT HAPPENS AFTER PASSING THE FORMALITY CHECK?

    When a trademark application’s status reflects “Formalities Check Pass,” it indicates that all required details and accompanying documents have been submitted under the procedural norms and have successfully cleared the preliminary review. However, it is important to understand that this status does not equate to the trademark being officially registered.

    Following this stage, the application is forwarded to an Examining Officer, who is responsible for assessing whether the mark complies with all substantive legal requirements necessary for registration. The duration of this examination phase can differ significantly, influenced by the complexity of the application, the existence of similar marks already on record, and the current volume of pending applications at the Trademark Registry.

    During the examination period, it is crucial for applicants to keep a close watch on the status of their application and respond accordingly to any communications or additional queries raised by the examiner. Additionally, conducting a prior trademark search is advisable to identify any potential conflicts that might pose a barrier to successful registration.

    WHAT IF THE APPLICATION FAILS THE FORMALITY CHECK?

    In cases where discrepancies or omissions are detectedsuch as missing documents, incorrect class selection, or unclear representations, status is marked as “Formality Check Fail.” The Registrar may issue a notice outlining the objections or irregularities, and the applicant is typically given a limited time to rectify the issues. If no corrective action is taken, the application may be treated as abandoned. Therefore, attention to detail during the filing stage is essential to avoid unnecessary delays and complications.

    With TMWALA’s proactive legal and procedural support, applicants can quickly address any issues flagged during the formality check, preventing delays and reducing the risk of the application being considered abandoned.

    WHY THIS STAGE MATTERS

    Though seemingly procedural, the formality check acts as a vital filter in the registration process. It prevents defective or incomplete applications from entering the examination pipeline, thereby conserving administrative resources and safeguarding applicants from future rejections. A successful formality check demonstrates that the applicant has taken care to comply with the prescribed legal norms, which significantly increases the chances of a smooth progression through the remaining stages of registration. It is also worth noting that this step does not assess the distinctiveness or legality of the trademark itself; it merely confirms that the application is ready for such evaluation.

    LEGAL BASIS

    While the term “Formality Check Pass” is not explicitly defined in the Trade Marks Act, 1999, it is an administrative step under the authority of Section 18 of the Act, read with Rule 10 to Rule 22 of the Trade Marks Rules, 2017.

    Section 18(1) – Any person claiming to be the proprietor of a trademark used or proposed to be used may apply in the prescribed manner for the registration of the mark.

    The Registrar must ensure that the application is in order before it proceeds to substantive examination under Section 18(2).

    CONCLUSION

    The “Formality Check Pass” stage, although administrative in nature, plays an essential role in the trademark registration process under Indian law. It acts as the gateway to substantive examination and ultimately to registration. For applicants, understanding this stage means being better prepared to submit complete, compliant, and well-documented applications. In the competitive world of branding and business, where legal protection of identity is crucial, even procedural compliance can make a world of difference. As such, navigating this stage successfully is not just about ticking boxes about setting the foundation for securing a valuable intellectual property asset.

    TMWALA empowers businesses and individuals by simplifying the trademark filing process, offering legal clarity, handling objections, and providing expert end-to-end support, helping you protect your brand efficiently and confidently.

  • 10 Indian Men Who Rocked The Entrepreneurial Ecosystem in 2026

    India’s startup story has undergone a dramatic evolution over the last twenty years and grown into one of the world’s most dynamic and vibrant. Male entrepreneurs in India are a solid foundation for the entrepreneurship empire of India; they are bold and visionary, and have the nerve to challenge established business practices and reshape the very fundamentals of conducting business. From remaking hospitality and e-commerce to changing the face of fintech, food delivery, and transportation, these haven’t just created thriving businesses but have reshaped industries and touched millions of lives.

    This piece profiles the top 10 male entrepreneurs in India, successful and impactful startup founders with a compelling story of innovation, grit, and leadership. These founders have shown that with the right combination of ambition, creativity, and determination, global success can be created from scratch in India. Whether you’re a budding founder or just someone who’s inspired by game-changing ideas, their stories are full of lessons and inspiration.

    Top 10 Male Entrepreneurs in India

    1. Ritesh Agarwal  (Founder & CEO, OYO Rooms)

    At the age of 19, Ritesh Agarwal founded OYO Rooms with a vision to provide standardized, low-cost hotel stays throughout India. As a budget hotel aggregator, OYO has grown rapidly and today is one of the largest hospitality chains in the world. Ritesh was the first Asian recipient of the Thiel Fellowship, receiving a $100,000 grant to fund his entrepreneurial endeavour. Now, with operations in more than 80 countries, he is one of the top 10 male entrepreneurs in India and also India’s youngest self-made billionaires, powered by grit and ingenuity.

    2. Deepinder Goyal (Co-founder & CEO, Zomato)

    What started as a humble plan to share restaurant menus with friends became Zomato worldwide food delivery and restaurant discovery platform. Deepinder Goyal developed the company from a tiny Delhi startup to an international technology leader. With his work, Zomato’s 2021 IPO was a significant milestone for Indian startups, and it became a household name and cultural icon of entrepreneurial success.

    | For more inspiration, check out the top 10 women entrepreneurs in India in the following link.

    3. Vijay Shekhar Sharma (Founder, Paytm)

    Brought up in humble surroundings, Vijay Shekhar Sharma learned English and programming himself, eventually establishing Paytm in 2010 as a platform for mobile recharge. The Indian demonetization of 2016 brought it to the forefront, with digital payments becoming unavoidable. Paytm has become a huge financial ecosystem providing banking, insurance, and investments today. Its record-breaking IPO and vision of Sharma have redefined fintech in India, making him one of the top 10 male entrepreneurs in India.

    4. Kunal Shah  (Founder, FreeCharge & Cred)

    Kunal Shah is renowned for his firm understanding of behavioral economics and his skills in converting ideas into successful startups. Following the sale of FreeCharge for $400 million, he founded the Cred fintech platform that compensates customers for paying credit card dues. With lending and financial monitoring capabilities, Cred emerged as a top brand in India’s premium finance market, fueled by Shah’s vision of creating smarter financial practices.

    5. Sachin Bansal (Co-founder, Flipkart)

    In 2007, Sachin Bansal quit Amazon to co-found Flipkart, which went on to transform Indian e-commerce with features such as cash-on-delivery and returns. The company turned into a retail behemoth, and Walmart acquired it in 2018 for $16 billionone of India’s largest startup exits. Following Flipkart, Bansal founded Navi, a fintech company to make financial services easier and more accessible. He became an inspiration for the male entrepreneurs in India.

    6. Nithin Kamath (Founder, Zerodha)

    Nithin Kamath started Zerodha in 2010 with a mission to make investing and trading easy in India. Using a flat-fee structure and simple interface, Zerodha expanded aggressively without taking any outside investment. Zerodha is now India’s largest retail stockbroker and is greatly admired for encouraging financial literacy. Kamath’s vision has opened investing to the top 10 male entrepreneurs in India.

    7. Bhavish Aggarwal (Co-founder, Ola Cabs)

    Following the difficulties of establishing a trustworthy mode of transport, Bhavish Aggarwal established Ola Cabs in 2010. The firm revolutionized urban commuting in India and subsequently went global. Aggarwal turned his attention to electric cars following the establishment of Ola Electric, since he now seeks to make India a hub in sustainable transport.

    8. Deep Kalra (Founder, MakeMyTrip)

    Deep Kalra started MakeMyTrip in 2000, a trailblazing website in Indian online travel. It made booking flights, hotels, and holidays simple, revolutionizing the way Indians travel. MakeMyTrip was the first Indian travel agency to list on NASDAQ. Kalra has guided the company through times of growth, competition, and international market adversity, such as the COVID-19 pandemic.

    9. Sridhar Vembu (Founder, Zoho Corporation)

    Sridhar Vembu represents a rare archetype in Indian entrepreneurship: a globally competitive SaaS founder who scaled without external funding. Through Zoho, he built a profitable, product-led software company serving millions of users worldwide while operating largely outside India’s startup spotlight. His long-term thinking, rural-first approach, and emphasis on engineering depth over hype made him a defining figure in 2026, especially as the ecosystem shifted toward sustainability and real business fundamentals.

    10. Mukesh Ambani (Chairman & Managing Director, Reliance Industries)

    Mukesh Ambani’s inclusion reflects ecosystem-scale influence rather than startup activity. In 2026, Reliance continued to shape India’s digital, retail, and energy infrastructure through massive investments in connectivity, platforms, and next-generation industries. His ability to deploy capital at a population scale and integrate technology with distribution positioned Reliance as a foundational force behind India’s entrepreneurial growth, enabling startups and enterprises alike to build on top of its infrastructure.

    CONCLUSION

    These top 10 male entrepreneurs in India and their success stories are a mirror to India’s changing startup ecosystem, one fueled by innovation, grit, and an aspiration to solve real-world problems. A male entrepreneur in India, specially documented in this feature, has rewritten the rules of what can be accomplished, sometimes beginning from scratch with a minimal number of resources but infinite willpower. Their stories teach us that age, origin, or setbacks are not impediments when accompanied by conviction of purpose and ceaseless hard work.

    From revolutionizing the way India shops, travels, dines, invests, and pays, these entrepreneurs have not only established successful businesses but have also played a role in shaping the digital economy of the new India. With the next generation of entrepreneurs searching for inspiration, these stories act as a map and a reminder that great ideas, when implemented well, can result in spectacular outcomes.

    These top 10 male entrepreneurs in India have reshaped industries with innovation and determination. Their journeys highlight that success comes from vision, grit, and hard work, regardless of age or background. They’ve not only built thriving businesses but have also contributed to India’s digital transformation.

  • TRADEMARK SEARCH REPORT

    INTRODUCTION

    Trademark search report is the first step taken by an individual, company or any other person when they need to know whether a specific mark exists, or they want a mark to get registered. Conducting a Trademark Search helps in ensuring that the logo, slogan or mark is unique and distinctive in nature. Trademark search reports becomeuseful in identifying the marks that can arise conflict or infringe the right of the owner of the mark. Trademark search is a very simple and easy process to do, anyone can do it.

    The result of Trademark search is based on the product description, which class it belongs too, which word or mark is being used. It not only shows the existing marks but also their present status like whether the mark is registered, opposed, abandoned etc.., In this article we are going to discuss what is Trademark, the importance of Trademark Search, types of Trademark Search, the process of Trademark Search, how it can be used as evidence and common mistakes during Trademark Search.

    WHAT IS TRADEMARK?

    A Trademark is a form of intellectual right property that distinguishes one brand’s goods and services with other brands goods and services. A trademark consists of a word, phrase, insignia, symbol or combination of all in one. The Trademark identifies that a particular goods or service belongs to whom, if anyone else tries to have the same mark for their goods or service the owner has the right to claim opposition as he has exclusive right on that Trademark.

    THE IMPORTANCE OF TRADEMARK SEARCH REPORT

    Trademark Search is an excellent example of ‘Precaution Is Better Than Cure’, as it can help in identifying the mark which can cause conflict in future. Conducting a Trademark Search is important as it can minimize the risk of investing in a mark that is already being used by some other party. It helps you to avoid any kind of legal dispute which can occur by using such mark and it also helps in saving your money from those legal processes which you may face using that disputed mark.

    TYPES OF TRADEMARK SEARCH

    In India various type of Trademark search can be done based who that trademark is going to be used by the Applicant, few of them are: –

    Phonetic search:

    It is done to find out that if there is any mark which soundsto the mark you are applying for, the words can be different but do those two marks sound similar? For example, Organic and Organik or Frooti and Fruiti

    Exact match:

    It is the most basic trademark search as it used to find the identical word to that of the proposed mark.

    For example: AYN and AYN

    Class wise search:

    There is a total of 45 classes of trademark, class 1 to 34 is for goods and 35-45 is for services. The class wise search ensures that no identical mark as of proposed mark exists in same class.

    For example: class 9 electronics, marks Sony and Soni

    Comprehensive search:

    Comprehensive search is in depth search of a mark, it includes all the above-mentioned searches and search of the status the similar mark whether it is opposed, abandoned or pending.

    THE PROCESS OF TRADEMARK SEARCH

    The Trademark Search is done by using the Trademark Registry online data, the search can be done by anyone by the following process:

    Visit the Trademark Registry’s official website Official website of Intellectual Property India

    Go to related links, there you find public search

    Click on public search, then it will ask permission to proceed to external site, click on yes

    You will reach the public search page, which looks like this:

    • Then fill in the required information on this page, for example
      • Search type: – type of search you are conducting (e.g. wordmark)
      • Wordmark: – type the wordmark you are searching for (e.g. AYN)
      • Class: – type the class in which you are searching for (e.g. 45)
      • Enter the code shown above: – carefully enter the captcha (e.g. 12345)

    • Search: – Last step is to click the search button, you will get all the similar existing trademark registered in Trademark Registry, like

    HOW IT CAN BE USED AS EVIDENCE

    Trademark Search Report can work evidence in Trademark infringement case where you must prove that you have taken the mark in good faith and in a bona fide intention.

    The Trademark search report includes details of every mark whether they were opposed, pending or abandoned, and if you have taken a mark which was abandoned by its prior user then your intention of applying that mark is in good faith, and this can benefit you in a Trademark infringement case.

    COMMON MISTAKES DURING TRADEMARK SEARCH

    While conducting a trademark search people usually make these mistakes: –

    • Not doing phonetic search: people usually do word mark search if it’s clear they think that there will be no conflict in registering this mark, but the phonetically similar sound can be a challenge later.
    • Not considering unregistered mark: this sounds confusing, how can an unregistered mark be a problem, but it can. If someone in the local area has been using a similar mark for a very long period, then they claim that they are the prior user of the mark which will eventually create a big problem for the present Applicant.
    • Filling the mark without an attorney:Trademark attorney or professionals make sure to check and clear every aspect related to your Trademark Registration. So contact TMWALA if you need any guidance regarding your Trademark Search or Trademark Registration.

    CONCLUSION

    Conducting a Trademark Search is the very first and most crucial process in Online Trademark Registration process. It ensures that your proposed Trademark does not infringe someone else’s Trademark rights. It also provides clarity about whether you should move forward with the present mark or not. A through Trademark Search by yourself or with the help of a profession can help you save a lot of your time, money, energy and help you avoid future conflicts, legal troubles and unnecessary hassle in the long run. 

  • TRADEMARK VIENNA CODIFICATION

    INTRODUCTION

    When you file your application, it goes through a process known as Vienna Codification. It is a crucial part of Trademark Registration process as it ensures that your trademark does not create any conflict with any other existing mark. The interesting thing about Vienna Codification it only applies on the trademark that include any kind of figure such as any symbol, element, shape, logo, design etc.., it means that if someone applies for a word mark that does not consist of any kind of device mark with it that trademark will not go for Vienna Codification.

    The Vienna Agreement, which creates an international classification of the figurative aspects of marks and is governed by the World Intellectual Property Organization (WIPO), created the Vienna Codification on June 12, 1973, during the Vienna Diplomatic Conference. It includes 918 auxiliary parts that could be included in a trademark, 29 kinds of features that are further subdivided into 145 divisions, and 816 major sections.

    SEND TO VIENNA CODIFICATION?

    After filing your trademark, you can check your trademark status, and if it shows to “send to Vienna Codification” it means:

    • Your mark consists of any kind of figure
    • Now the registry checks its symbol/logo/design in 29 different categories and try to find out whether it is similar to any existing mark or not
    • Then if approved the trademark get a Vienna Code, code assigned as the rules of Vienna Convention.

    WHAT SHOULD APPLICANT DO?

    No action is required to be done by the applicant when the mark is sent for Vienna Codification, all he can do is just check the status of the application as it will get changed and goes to another step of registration process. it’s essential to stay informed and be ready to modify your trademark if necessary.

    NEED FOR VIENNA CODIFICATION

    It might be challenging to distinguish between different logos that have several components if there is no structure in place to do so. Vienna The various figurative components that make up a logo can be categorized with the use of codification. It is a hierarchical framework that includes every conceivable figurative aspect, from general to specialized.

    The components are separated into 29 categories, each of which has several subcategories.Read here Vienna Classification

    ILLUSTRATIONS

    Let’s understand Vienna Codification in Device Mark & Word Mark cases through illustrations

    1.ChaiPatra” – Device Mark

    Background:

    Priya, an entrepreneur founder from Dharamshala, Himachal Pradesh, opened a boutique tea café chain called ChaiPatra (Hindi for “tea leaf”). Inspired by the Himalayan lifestyle and sustainable tourism, she built her brand around authenticity, nature, and eco-awareness. The logo of the café contains a traditional kulhad (clay cup) with steam that creatively evolves into a green leaf representing purity and freshness.

    Trademark Application & Vienna Codification:

    To protect both the brand name as well as the distinctive logo, Priya registered a trademark application with the Indian Trademarks Registry. Since there are elements of figurative in the logo, the application was Vienna Codified a general classification procedure followed around the world for trademarks which include visual or design elements.

    Codification Details:

    • The kulhad was categorized under Vienna Code 11.3, which pertains “containers for beverages, plates and dishes, kitchen utensils for serving, preparing or cooking food or drink”
    • The leaf-shaped steam element was assigned Vienna Code 5.3, representing “leaves, needles, branches with leaves or needles”

    These codes allow the Registry to efficiently search for pre-existing trademarks with similar visual elements, particularly within the same or related industries, such as food, beverages, or wellness.

    Outcome:

    After the Vienna Codification, there were no conflicting or misleadingly similar trademarks. The application went through the examination and publication phase without any objections.

    Conclusion:

    While Vienna Codification did not ask Priya for direct action, her awareness of the process enabled her to monitor her application more efficiently and predict review timelines. This codification step was an added layer of defense, enabling her to ensure the distinctiveness of her brand’s visual identity.

    2. “TechVed” – Word Mark

    Background:

    TechVed, a Mumbai-based software development and UX consulting company, was established by Ramesh and his university friends. The company, which focuses on e-governance and health-tech solutions, took a clean and contemporary branding strategy. Their trademark was the word “TechVed” in a sans-serif, bold font with no logos or ornamental details.

    Trademark Application & Vienna Codification:

    Since the application was for a pure wordmark without any visual elements, it circumvented Vienna Codification completely. The Indian Trademarks Registry held that the mark contained no figurative matter, and the application went straight to the examination stage.

    Examination Process:

    At this point, the mark was tested for textual uniqueness, phonic similarities, and conflicts with existing wordmarks. The Registry deemed “TechVed” sufficiently unique within its class and approved it for publication and registration.

    Conclusion:

    Firms such as TechVed, which register purely text trademarks, are advantaged by a streamlined and sometimes quicker registration process. Yet, even in the case where there are no design elements, it is still important that the wordmark itself is unique and not deceptively close to marks that already exist.

    CONCLUSION

    Vienna Codification is a decisive factor in safeguarding the integrity of the system of trademark registration, particularly of marks with figurative elements such as logos, symbols, and designs. By having a systematic and internationally accepted means of classifying visual elements, it guarantees that trademarks are unique and do not conflict with one another.

    The Vienna codification process holds even more importance in cases where a copyright is being filed for an artistic work which is being used in relation to goods and services. The Vienna codification process thus, helps the Trade Marks Registry to analyse the visual and figurative elements of existing trademarks in its records and compare it with the proposed copyright and generate an examination report prior to the issuance of search certificate under section 45 of the Copyright Act, 1957.

    Although there are no immediate actions that applicants must take during this period, keeping up to date with the process can assist in anticipating issues and having a solid, legally sound brand identity. Familiarity with and respect for the Vienna Codification system is not a mere technical nicetyit’s a prudent step toward future brand protection.

  • GST MISTAKES THAT EVERY BUISNESS OWNER SHOULD AVOID

    INTRODUCTION

    GST has completely changed the way businesses in India function. It endeavours to streamline the system of taxation, but several businessmen still find it confusing to decode and adhere to its various precepts correctly. Keeping up-to-date with the latest GST Laws is vital for every business owner in 2025. Failure to maintain GST practice management can result in expensive penalties or even lawsuits. In this post, we’ll take you through the top 10 GST errors entrepreneurs should avoid in 2025, from a compliance and savings perspective.

    1. Not Registering for GST on Time

    One of the biggest mistakes is not registering for GST, or not registering soon enough. Once your business goes beyond the specified turnover threshold (40 Lakhs for goods and 20 Lakhs for services), GST registration is compulsory. Failing to enroll within the time can result in sanctions or a deduction in ITC.

    Tip: Register your business as soon as you reach the turnover threshold to avoid penalties.

    2. Incorrect GST Return Filing

    A lot of businesses fail to lodge their GST return on time, or do so incorrectly, and end up paying unnecessary penalties and interest. Penalties can be levied for failing to file or for filing inaccurate information. Further, not filing returns for the next six months can even result in the cancellation of your GST registration.

    Tip: Maintain a record of GST return due dates (GSTR-1, GSTR-3B, GSTR-9) and enter the data with care for hassle-free filing.

    3. Failing to Maintain Proper Documentation

    Documentation is a must to maintain a credit in your credit ledger and comply with the law. Improper invoices, purchase receipts, and records can cause disallowance of ITC claims during GST audits. Many businesses neglect to update their records regularly, leading to discrepancies.

    Tip: Keep good books: Keep track of all business costs, and keep track of all invoices in an organised manner. Scan records, if possible, to access in audits.

    4. Availing Input Tax Credit without Invoices

    Availing ITC on purchases without a proper invoice – This is a big mistake. You are eligible to take the ITC only when the invoices you have received are GST-compliant and have all the information, including GSTIN, tax amount, supplier details, etc.

    Tip: ITC on purchases should be claimed only against valid GST invoices issued by the registered suppliers.

    5. Neglecting to Follow the Rules of GST for E-Commerce Sellers

    There are specific GST rules when it comes to e-commerce companies, including for collecting and paying GST on behalf of sellers. A lot of e-commerce sellers do not follow these regulations and may face fines or worse, business suspension, from these platforms.

    Tip: If you are an online seller, familiarise yourself with special GST provisions applicable to e-commerce businesses. File all your returns on time and pay your taxes promptly to evade any compliance-related challenges.

    6. Not reconciling GSTR-2A with Purchase Data.

    A lot of businesses tend to forget to reconcile GSTR-3B details with GSTR-2A, which is automatically populated information that is obtained from the GST returns of your suppliers. If this information does not reconcile, it can result in a false ITC claim and penalties in an audit.

    Tip: Match your purchase data with GSTR-2A every month to ensure you are claiming ITC correctly and reduce mismatches.

    7. Exemption of GST on Exports and Zero-Rated Supply

    Under the GST, the export of goods and services is zero-rated; that is, exports are not taxed. But certain companies either continue to levy GST on exports or haven’t taken the refund for export-related taxes. Such neglect can lead to financial losses and issues of compliance.

    Tip: Know the zero-rated supply rules for exports. Don’t forget to apply for GST refund on export sales and save money.

    8. Misclassification of Products and Services

    Classifying goods or services at the wrong tax rate is one of the common errors. Each product or service is assigned to a certain GST rate slab. Mischaracterization can lead to under- or overpayments of taxes, which can itself lead to penalties.

    Tip: Always check the appropriate classification and GST rate applicable for your products/services. Ask a GST consultant if necessary to get the categories right.

    9. Failure to update the GST information with the authorities

    You also need to update your GST registration details in the event of any change in your business, for example, an address change, the addition of a new business partner, or a change in turnover. If you don’t, you’ll risk inconsistencies in your accounts when it comes to your audit or GST audit.

    Tip: Always keep your GST registration details updated with the government to avoid any difficulties during the tax estimates.

    10. Not Seeking Advice from Experts in Complicated GST Matters

    GST is a complicated tax system, and there are a lot of complexities that businesses struggle to cope with. It is also common for business owners to attempt to deal with their GST issues without professional assistance, with expensive consequences.

    Tip: Do not hesitate to consult with a professional, be it GST consultants or chartered accountants, especially if it is a complex GST method drawing out a special GST audit.

    Conclusion

    GST compliance is the need of the hour to ensure a hassle-free run of your business in India. By steering clear of these frequent mistakes, we can help keep your business on the right side of the law, avoid the loss of tax-advantaged status, escape costly penalties, and retain your precious tax savings. Keep yourself informed of recent GST provisions and proper documentation, and maintain, if required, the services of a professional. Stay on the alert and survive on the front foot, and GST is phenomenal for your business rather than a burden.

    Author Details: Ananya Pathak, 4th year, B.Com LL.B., Jiwaji University