April 2024

Registration as casual taxable person

As a CTP, securing temporary GST registration is essential before initiating any business activities in the designated state or union territory. To fulfill your anticipated tax obligations, it’s necessary to make an advance tax deposit based on your estimated tax liability for the registration period. It’s crucial to note that the GST composition scheme, which […]

Registration as taxpayer

 Being a taxpayer, you can file Income Tax Return (ITR), access previous year ITRs, e-verify ITR, know the current status of tax refund claim etc. online on the Income tax website? However, to perform these tasks, you first need to be registered on the IT department’s e-filing website. Details Required for Registration on Income Tax

Section 42 – THE PATENTS ACT, 1970

Savings respecting disclosure to Government Nothing in this Act shall be held to preventthe disclosure by the Controller of information concerning an application for a patent or aspecification filed in pursuance thereof to the Central Government for the purpose of theapplication or specification being examined for considering whether an order under thisChapter should be made

Section 41 – THE PATENTS ACT, 1970

Finality of orders of Controller and Central Government All orders of the Controllergiving directions as to secrecy as well as all orders of the Central Government under thisChapter shall be final and shall not be called in question in any court on any groundwhatsoever. Practice area’s of B K Goyal & Co LLP Income Tax

Section 40 – THE PATENTS ACT, 1970

Liability for contravention of section 35 or section 39 —Without prejudice to theprovisions contained in Chapter XX, if in respect of an application for a patent any personcontravenes any direction as to secrecy given by the Controller under section 35 or makesor causes to be made an application for grant of a patent outside India

Section 39 – THE PATENTS ACT, 1970

Residents not to apply for patents outside India without prior permission —(1) No personresident in India shall, except under the authority of a written permit sought in the mannerprescribed and granted by or on behalf of the Controller, make or cause to be made anyapplication outside India for the grant of a patent for an

Section 38 – THE PATENTS ACT, 1970

Revocation of secrecy directions and extension of time —When any direction given under section 35 is revoked by the Controller, then, notwithstanding any provision of this Actspecifying the time within which any step should be taken or any act done in connectionwith an application for the patent, the Controller may, subject to such conditions, if

Section 37 – THE PATENTS ACT, 1970

Consequences of secrecy directions (1) So long as any directions under section 35 are inforce in respect of an application—(a) the Controller shall not pass an order refusing to grant the same; and(b) notwithstanding anything contained in this Act, no appeal shall lie from any order ofthe Controller passed in respect thereof:Provided that the application

Section 36 – THE PATENTS ACT, 1970

Secrecy directions to be periodically reviewed (1) The question whether an invention inrespect of which directions have been given under section 35 continues to be relevant fordefence purposes shall be reconsidered by the Central Government at intervals of sixmonths or on a request made by the applicant which is found to be reasonable by theController

Section 35 – THE PATENTS ACT, 1970

Secrecy directions relating to inventions relevant for defence purposes. (1) Where, inrespect of an application made before or after the commencement of this Act for a patent,it appears to the Controller that the invention is one of a class notified to him by the CentralGovernment as relevant for defence purposes, or, where otherwise the invention