Patent Registration

The Patenting system in India is governed by the Patents Act, 1970 & The Patents Rules 1972. Patent is an exclusive right for an invention provided by the law for a limited time to the applicant. By patenting an invention, the applicant is able to control the making, using, selling or importing of the patented product or process for producing that product without his/her consent.

For an invention to be patentable in India, the invention should meet the following criteria:

  • Novelty - it has to be a new product or process and has not been published in India or elsewhere before the date of filing of the patent application in India
  • Inventive Step/Non Obvious - someone who is skilled in that particular field should consider the invention to be an unexpected or surprising development on the invention date
  • Industrial Applicability - it should be capable of being made or used in an industry

Patent registrations have a validity of 20 years from the date of filing of patent application. The invention can be anything such as process, art, method to manufacture, particular apparatus, machine, computer software, technical application, chemicals or drugs.

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Due Date Reminder

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July Aug Sep Oct Nov Dec
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15 Dec 25 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in October.
15 Dec 25 Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in October.
15 Dec 25 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in October.
15 Dec 25 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in October.
15 Dec 25 E-Payment of PF for November.
15 Dec 25 Payment of ESI for November
15 Dec 25 Deposit of Third Instalment of Advance Tax (75%) by all assessees (other than 44AD & 44ADA cases).
15 Dec 25 Details of Deposit of TDS/TCS of November by book entry by an office of the Government.
20 Dec 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for November. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
20 Dec 25 Add/amend particulars (other than GSTIN) in GSTR-1 of November. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Dec 25 Summary Return cum Payment of Tax for November by Monthly filers. (other than QRMP).
25 Dec 25 Deposit of GST under QRMP scheme for November .
28 Dec 25 Return for November by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
31 Dec 25 Annual Return by OPCs and Small Companies.
31 Dec 25 Annual Return by companies other than OPCs and small companies.
31 Dec 25 Filing of Cost Audit Report for 2024-25 by Company to whom cost audit is applicable. (within 30 days of submission by Cost Auditor report)
31 Dec 25 Filing of financial statements by Cos (Other than OPCs) for FY 2024-25 with the ROC. (30 days from AGM.)
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