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Income tax notification

1. ITR-1, ITR-2 & ITR-4 for AY 2026–27 is now live! Excel utilities, online and Offline filing are enabled on the e-Filing portal.

2. Offline Utility for Form 145 and Form 146 has been enabled on the e-Filing Portal. Users can download, fill, and submit the forms directly through the utility available under Income Tax Act 2025.

3. Form No. 105 (earlier Form No. 10AB) is now available for e-Filing.

4. The Income Tax Act, 1961 stands repealed effective 01.04.2026, pursuant to Section 536 of the Income Tax Act, 2025.

5. New challan forms are live on e-Filing portal for tax payments under the Income Tax Act, 2025. Users are advised to make payments using the new challans only for Tax Year 2026-27.

6. From 1st April 2026, Forms under Income Tax Act, 2025 will be available on the e-Filing Portal. Please select correct form to ensure compliance as per applicable Act.

7. Forms applicable for Assessment Year 2026–27 are available under "Forms as per Income-tax Act, 1961" on the e-Filing portal from 1 April 2026.

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Copyright Registration

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Copyright Registration

Copyright is a legal right that authors, musicians, and artists have towards others using their creative works. Film and music producers also benefit from this right. They can get online copyright registration for musical compositions, copyright song lyrics, copyright videos, and much more through Vakil search. Online music registration of copyright in India is also available in Vakil search. A proprietor who registers for a copyright application, is granted exclusive rights to the work's reproduction, duplication, and distribution. They can also delegate power to another organization for the same purpose.

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Benefits of Copyright Registration In India

  • A public record of ownership- When a work is copyrighted, it is registered on a public record, thereby establishing ownership.
  • Copyright infringement- In the case of copyright infringement, the authors can sue infringers to secure their work and claim statutory compensation.
  • Prevents importing of duplicates- The owners can record the copyright registration with the Indian customs and prevent importing duplicate copies of the work.
  • Commercial use of by-products- Have control over by-products or derivatives created from the original registered work for commercial purposes.
  • Transfer of copyright- The rights can be passed or sold to a third party by the original copyright holder.
  • Ensures protection- Copyright registration enables the owners to exhibit their work without the fear that it will be replicated without authorization.

Rights of Copyright Owners

Copyright Registration Online - Before addressing the remedies for infringement, it is critical to comprehend the rights that a copyright owner holds. Owners of valid copyrights are entitled to:

Publicly display the work that has been published

Create the piece in a tangible medium

Any translation of the work should not be created, replicated, performed, or published

Create any necessary adaptations and distribute the content via broadcast, radio, or cable

The first author of the work has the following exclusive rights:

Duplicate the work

Create a derivative using the source material

Publicly perform the work after it has been distributed

Showcase the artwork in a professional context

Seek redress if a work's copyright is being used without permission.

Apart from this the following rights belong to a copyright owner, and only they have the authority to transfer them to another party:

No one may duplicate or reproduce a work that is protected by copyright in India, in whole or in part, without the owner's permission

The creator has the sole right to adapt and use their work however they see fit (e.g., a book into a movie)

Public communication rights: The sole right to broadcast their original works to the general public.

Owners of artistic and musical works have the sole right to public performances of their creations

The right of attribution or paternity suggests that the owner or creator may assert sole authorship over their creative production. In other words, they can claim responsibility for it

The owner has the legal right to sue if their creation is misrepresented or altered without their permission.

Right of distribution: The sole right to make their work available in any format they choose (through selling, reproducing, leasing, lending, renting, or transferring).

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Trademark vs. Copyright vs. Patent
Particular Trademark Copyright Patent
What’s Protected Anything that identifies and distinguishes the source of one party's commodities from those of another party, whether it be a word, phrase, symbol, or design. Inventions, including procedural, manufacturing, compositional, and material machines, as well as upgrades to these. Among other creative works of authorship, there are books, articles, songs, photographs, sculptures, dances, sound recordings, and motion pictures.
Requirements for Protection A mark needs to be recognizable in the sense that it needs to be able to pinpoint the origin of a particular good. It calls for a brand-new, worthwhile, and interesting invention. A work ought to be distinctive, creative, and physically generated.
Term of Protection Whenever the trademark is used commercially. 20 years Author’s lifespan + 70 years.
Rights Granted Right to make use of the mark and to forbid third parties from making use of the same mark in a manner that might lead to confusion regarding the source of the products or services. Right to prevent the patented invention from being manufactured, sold, or imported by others. Copyrighted works have the authority to restrict their use, distribution, performance in public, and display.

Copyright Infringement Remedies in India

There are many legal options available in India for copyright violations. For copyright infringement, there are three different sorts of remedies available in India: Civil, Criminal, and Administrative. Each of them will be thoroughly analyzed in this essay.

Civil Remedies for Copyright Infringement

Section 55 of the Copyright Act of 1957 addresses civil remedies for copyright infringement. The various civil remedies include:

  • Orders of Court
  • Financial Solutions
  • Orders from Anton Pillar
  • Mareva's Order
  • Pharmacal Order in Norwich
Criminal Remedies for Copyright Infringement

The Copyright Act of 1957 provides the following remedies for infringement:

  • Up to three years in jail, but no less than six months
  • Collecting the fines of up to ₹50,000
  • Searching for and stopping counterfeit goods
  • Delivery of counterfeit goods to the owner of the copyright
What Types of Works are Covered under the Copyright Registration?

The Copyright Act of 1957 protects a wide range of works, including:

  • Literary works, such as books, poems, and scripts;
  • Dramatic works, such as plays and movies;
  • Musical works, such as songs and compositions;
  • Artistic works, such as paintings, sculptures, and photographs;
  • Computer programs;
  • Databases;
  • Sound recordings; and
  • Motion pictures.

In addition to these specific works, the Copyright Act also protects any other original work of authorship, irrespective of its literary, dramatic, musical, or artistic character. This means that any work created by a human being and not a copy of another work is eligible for copyright protection.

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