Frequently Asked Question
'Design' means only the features of shape, configuration, pattern or ornament or composition of lines or colour or combination thereof applied to any article whether two dimensional or three dimensional or in both forms, by any industrial process or means, whether manual, mechanical or chemical, separate or combined, which in the finished article appeal to and are judged solely by the eye, but does not include any mode or principle or construction or anything which is in substance a mere mechanical device, and does not include any trade mark, as define in clause (v) of sub-section of Section 2 of the Trade and Merchandise Marks Act, 1958, property mark or artistic works as defined under Section 2(c) of the Copyright Act, 1957.
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Under the Designs Act, 2000 the "article" means any article of manufacture and any substance, artificial, or partly artificial and partly natural; and includes any part of an article capable of being made and sold separately.
Object of the Designs Act to protect new or original designs so created to be applied or applicable to particular article to be manufactured by Industrial Process or means. Sometimes purchase of articles for use is influenced not only by their practical efficiency but also by their appearance. The important purpose of design Registration is to see that the artisan, creator, originator of a design having aesthetic look is not deprived of his bonafide reward by others applying it to their goods.
No. Because once the alleged Design i.e., ornamentation is removed only a piece of paper, metal or like material remains and the article referred ceases to exist. Article must have its existence independent of the Designs applied to it. [Design with respect to label was held not registrable, by an Order on civil original case No. 9-D of 1963, Punjab, High Court]. So, the Design as applied to an article should be integral with the article itself.
When an application for registration of a Design is in order, it is accepted and registered and then a certificate of registration is issued to the applicant.
However, a separate request should be made to the Controller for obtaining a certified copy of the certificate for legal proceeding with requisite fee.
The Register of Designs is a document maintained by The Patent Office, Kolkata as a statutory requirement. It contains the design number, class number, date of filing (in this country) and reciprocity date (if any), name and address of Proprietor and such other matters as would affect the validity of proprietorship of the design and it is open for public inspection on payment of prescribed fee & extract from register may also be obtained on request with the prescribed fee.
The registration of a design confers upon the registered proprietor 'Copyright' in the design for the period of registration. 'Copyright' means the exclusive right to apply a design to the article belonging to the class in which it is registered.
The duration of the registration of a design is initially ten years from the date of registration, but in cases where claim to priority has been allowed the duration is ten years from the priority date.
This initial period of registration may be extended by further period of 5 years on an application made in Form accompanied by a fee of Rs. 2,000/- to the Controller before the expiry of the said initial period of Copyright.
The proprietor of a design may make application for such extension even as soon as the design is registered.
The date of registration except in case of priority is the actual date of filing of the application. In case of registration of design with priority, the date of registration is the date of making an application in the reciprocal country.
No. A registered design, the copyright of which has expired cannot be re-registered.
Professional Tax is a Tax levied by the State on the income earned by way of profession, trade, calling or employment. Based on the salary or income levels, the tax is calculated and the same is deducted from the salary by the employers.
If this tax is not paid, the employer who has a certificate from the Government tax department is considered answerable.
As per the Professions, Trades, Callings and Employment Act 2000 passed by the government, professionals earning a particular monthly income or more are liable to pay professional tax. Professionals refer to people who are specialized professions like doctors; professionals in journalism, Information Technology, etc.
The rate of professional tax levied varies from state to state in India. One must verify the prevailing tax rate of their particular state before paying the tax.
An employer organization is required to get registered and take profession tax number (PTRC).
PTRC gives a power to the company to deduct Professional tax from the Employee’s salary and paid it same to the Government..
Every person doing any business or profession is liable to obtain a Certificate of Enrollment from the Profession Tax Authority. Once this certificate is obtained a person is liable to pay profession Tax.
PTEC is the corporate liability of the company.
As Profession Tax are a state Govt. tax rate and other provisions changes state to state.
For example in Maharashtra PT rate are fixed to 2500 per entity except in case of employee drawing salary less than 10000 per month where it Rs.2000 per year .
Certain class of entity and individual are exempt from payment of profession tax.
For example in Maharashtra for Sr. Citizen Profession Tax is exempt..
Yes, you can make Application for Professional Tax online .
An employer organization is required to get registered under the Profession Tax Act and obtain a Registration Certificate under which the payment in respect of taxes deducted from employees salaries can be made. Also as a firm, the organization is required to obtain Enrollment Certificate and pay Profession tax on it’s behalf.
Delays in obtaining Enrollment or Registration Certificate – Penalty of Rs. 2/- (Rupees Two) per Day.
Providing false information regarding enrollment – Penalty of 3 times tax amount.
Non-payment of profession tax – Penalty equal to 10% of the amount of tax can be imposed.
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ISO means International Standard Organization. ISO prescribes a set of requirements, if properly followed by a business organization, the ISO certificate is issued to such organization.
ISO 9001:2008 is the International Standard for Quality Management Systems (QMS). It provides a set of principles that ensure a qualitative approach to the management of the business activities to consistently achieve customer satisfaction.
Inspires confidence of the market and helps in increasing the business.
Helps to showcase that the organization can provide HIGH QUALITY products and services to its customers.
Good marketing tool and improves public image.
Larger organizations prefer to appoint ISO certified organizations as their Vendors.
Helps in getting Govt. Tenders.
Provides eligibility to enter global markets.
Well defined and documented management practices helps in growth of the organization.
Helps attract good talent human resource.
Any organization can apply for certification against IS/ISO 9001:2000. The other standards i.e. IS/ISO 9000:2005; IS/ISO 9004:2009; and IS/ISO 19011:2011 are guidance standards and are not meant for certification.
None. The term `certification body’ is used in some countries, like, India, because BIS as certification body issue certificates (licences). Elsewhere, they prefer to say that they `register’ organizations complying with ISO 9000.
The IS/ISO 9000 standards are applicable to all types of organizations. The definition of the term `product’ in IS/ISO 9000:2005 also include services and their combination. Therefore, the requirements of IS/ISO 9001:2008 are equally applicable to service sector as it is applicable to product manufacturing company.
As a minimum you should familiarize yourself not only with the requirements of IS/ISO 9001:2008 but also with the content and philosophies given in IS/ISO 9000:2005, IS/ISO 9004:2009 and the Quality Management Principles. You have to clearly understand your organization’s activities and processes and appropriately interpret the requirements of the standards. Implement the requirements in the various activities and processes adding value to these processes and activities. For training programmes on general awareness on the requirements, content and philosophies of the IS/ISO 9000 standards, our BIS, National Institute of Training for Standardization (NITS) may be contacted.
Provides an opportunity to increase value to the activities of the organization.
Improve the performance of processes/activities continually.
Satisfaction of customers.
Attention to resource management.
Implementation of statutory and regulatory requirements related to product / services.
Better management control.
In simple terms, accreditation is like certification of the certification body. `Accreditation’ should not be used as an interchangeable alternative for certification or registration.
BIS is the National Standards Body of India and is a founder member of ISO. BIS represents India, in ISO. The Technical Committee (TC) number 176 (ISO/TC 176), and its Sub-committees of ISO are responsible for the development of ISO 9000 standards. Quality and industry experts from India including BIS officers nominated by BIS participate in the meetings of the Technical Committee ISO/TC 176 and its Sub-committees.
A Partnership Firm is a popular form of business constitution for businesses that are owned, managed and controlled by an Association of People for profit carried on by all or any of them acting for all.
A minimum of two Persons is required to start a Partnership firm. A maximum number of 20 Partners are allowed in a Partnership firm.
The Partner must be an Indian citizen and a Resident of India. Non-Resident Indians and Persons of Indian Origin can only invest in a Proprietorship with prior approval of the Government of India.
There is no limit on the minimum capital for starting a Partnership firm. Therefore, a Partnership firm can be started with any amount of minimum capital.
Partnership firms are registered by the Registrar of Firms, under the Indian Partnership Act, 1932.
Only a registered Partnership firm can file a suit in any court against the firm or other partners for the enforcement of any right arising from a contract or right conferred by the Partnership Act. Also, only a Registered Partnership firm can claim a set off (i.e. mutual adjustment of debts owned by the disputant parties to one another) or other proceedings in a dispute with a third party. Hence, it is advisable for Partnership firms to get itself registered sooner or later.
Liability of the Partners is unlimited, and the partners are said to be jointly and severally liable for the liabilities of the firm. This means that if the assets and property of the firm is insufficient to meet the debts of the firm, the creditors can recover their loans from the personal property of the individual partners.
No, a Partnership firm has no separate legal existence of its own i.e., the Partnership firm and the partners are one and the same in the eyes of law. Liability of the Partners is also unlimited, and the partners are said to be jointly and severally liable for the liabilities of the firm. This means that if the assets and property of the firm is insufficient to meet the debts of the firm, the creditors can recover their loans from the personal property of the individual partners.
An excise duty is a type of tax charged on goods produced within the country (as opposed to customs duties, charged on goods from outside the country). It is a tax on the production or manufacture or sale of a good. This tax is now known as the Central Value Added Tax (CENVAT).
Though the collection of tax is to augment as much revenue as possible to the government to provide public services, over the years it has been used as an instrument of fiscal policy to stimulate economic growth. Thus it is one of the socio-economic objectives.
There are three different types of central excise duties which exist in India which are as follows:
Basic - Excise Duty, imposed under section 3 of the 'Central Excises and Salt Act' of 1944 on all excisable goods other than salt produced or manufactured in India, at the rates set forth in the schedule to the Central Excise tariff Act, 1985, falls under the category of basic excise duty in India.
Additional - Section 3 of the 'Additional Duties of Excise Act' of 1957 permits the charge and collection of excise duty in respect of the goods as listed in the schedule of this act. This tax is shared between the central and state governments and charged instead of sales tax.
Special - According to Section 37 of the Finance Act, 1978, Special Excise Duty is levied on all excisable goods that come under taxation, in line with the Basic Excise Duty under the Central Excises and Salt Act of 1944.
Therefore, each year the Finance Act spells out that whether the Special Excise Duty shall or shall not be charged, and eventually collected during the relevant financial year.
The term 'excisable goods' means the goods which are specified in the first schedule and the second schedule to the Central Excise Tariff Act, 1985, as being subject to a duty of excise and includes salt.
The liability to pay tax excise duty is always on the manufacturer or producer of goods. There are three types of parties who can be considered as manufacturers:
Yes, it is mandatory to pay duty on all goods manufactured, unless exempted. For example, duty is not payable on the goods exported out of India. Similarly exemption from payment of duty is available, based on conditions such as kind of raw materials used, value of turnover (clearances) in a financial year, type of process employed etc.
In accordance with Rule 9 of Central Excise Rules, 2002, below mentioned persons are required to obtain excise registration:
Considering the importance and for its promotion small scale industries are exempted from paying of excise duty.
Any Manufacturing unit which has a turnover of less than 1.5 Cr is exempt from payment of Excise duty.
Excise is an event based taxes, and taxes is charged once goods are exit from gate of manufacturing plant. The invoice is made on gate pass basis.
All the compliance can be divided in two steps:-.
Rate of Excise duty is depend on Product to product which is decided as per Central Excise Tariff which is notified and updated each year in Finance Act, the same can be found in.
Income of an organization is exempted if NGO has 12-A registration. This is one time registration.
If an organization has obtained certification under section 80-G of Income Tax Act then donors of that NGO can claim exemption from Income Tax. Earlier it was not one time registration and trust were required to get 80G Certificate renewed after validity period.
But As per Circular 7/2010 dated 27.10.2010 issued by the CBDT, all Trusts enjoying exemption u/s 80G as on 1.10.2009 and other Trusts obtaining 80G certificate after 1.10.2009 shall continue to hold and enjoy the same for perpetuity unless revoked by the Income Tax Authorities.
Application for registration under section 12A and 80G can be applied just after registration of the NGO.
Application for registration under section 12A and 80G can be applied to the Commissioner of Income Tax (Exemption) having jurisdiction over the institution.
Yes, Both applications can be applied together or it can be also applied separately. If some organization is willing to apply both applications separately, then application for registration u/s 12A will be applied first. Getting 12A registration must for applying application for registration u/s 80G of Income Tax Act.
If application for registration under section 12A and 80G will be applied through NGO factory, it should take 3-4 months.
For 12A registration: Form 10A
For 80G registration : Form 10G
( For New Application and renewal both).
For 12A registration: Lifetime validity
For 80G registration : 1 to 3 years validity
There are few conditions on section 80G:
Only donations in cash/cheque are eligible for the tax deduction:-Donations in kind do not entitle for any tax benefits. For example, during natural disasters such as floods, earthquake, and many organisations start campaigns for collecting clothes, blankets, food etc. Such donations will not fetch you any tax benefits. No deduction under this section is allowable in case of amount of donation if exceeds Rs 10000/- unless the amount is paid by any mode other than cash.
Donation made by NRI: NRIs are also entitled to claim tax benefits against donations, subject to the donations being made to eligible institutions and funds.
Deduction if donation deducted from Salary and donation receipt certificate is on the name of employer: Employees can claim deduction u/s 80G provided a certificate from the Employer is received in which employer states the fact that The Contribution was made out from employee’s salary account.
Limit on donation amount: There is no upper limit on the amount of donation. However in some cases there is a cap on the eligible amount i.e. a maximum of 10% of the gross total income.
Deduction amount U/s. 80G: Donations paid to specified institutions qualify for tax deduction under section 80G but is subject to certain ceiling limits. Based on limits, we can broadly divide all eligible donations under section 80G into four categories.
List of Institution donation to whom is eligible to 100% deduction without any qualifying limit, eligible to 50% deduction without any qualifying limit, 100% & Subject to qualifying limit and of those eligible for 50% deduction subject to qualifying limit are as follows:
Donations with 100% deduction without any qualifying limit:
Donations with 50% deduction without any qualifying limit:
Donations to the following are eligible for 100% deduction subject to 10% of adjusted gross total income:
Donations to the following are eligible for 50% deduction subject to 10% of adjusted gross total income:
There are thousands of trusts registered in India that claim to be engaged in charitable activities. Many of them are genuine but some are untrue. In order that only genuine trusts get the tax benefits, the Government has made it compulsory for all charitable trusts to register themselves with the Income Tax Department. And for this purpose the Government has made two types of registrations necessary u/s. 12A & U/s. 80G. Only if the trust follows the registration U/s. 12A, they will get the tax exemption certificate, which is popularly known as 80G certificate. The government periodically releases a list of approved charitable institutions and funds that are eligible to receive donations that qualify for deduction. The list includes trusts, societies and corporate bodies incorporated under Section 8 of the Companies Act 2013 as non-profit companies.
Charitable organization is more than 10 % of the Gross Total amount income calculated under the Act (as lowered by earnings on which income tax is not payable under any arrangement of this Act and by any quantity in respect of which the assessee is entitled to a reduction under any other arrangement of this Chapter), then the quantity in excess of 10 % of Gross Total Earnings shall not get deduction under section 80G. While computing the overall income of an assessee and for arriving at the deductible quantity under section 80G, first the aggregate of the sums donated needs to be discovered. 50 per cent of such contributions has actually to be found out and it must be limited to 10 per cent of the gross total income.
The unwanted will have to be ignored if such quantity is even more than 10 per cent of the gross overall earnings. The persons or company who donate under section 80G gets a deduction of 50 % from their taxable income. Below at times a confusion creeps in, that the tax advantage under section 80G is 50 %, but in fact it is not so. 50 % of the donation made is allowed to be deducted from the gross income and consequently tax is determined