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 The Income Tax Act, 1961 stands repealed effective 01.04.2026, pursuant to Section 536 of the Income Tax Act, 2025.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

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Trademark Renewal

Trademark renewal in India refers to the process of extending the validity of a registered trademark. Trademarks in India are initially registered for a period of 10 years. After this period, the registration can be renewed indefinitely for successive periods of 10 years each. The renewal process ensures that your trademark rights remain in force, providing continued protection for your brand.

A trademark is used by a business to distinguish its goods or services from other similar goods or services from a different business. The trademark symbols, logos, labels, names are represented with an “R” at the end. A trademark can be registered under the Trade Marks Act, 1999. The trademark cannot be registered if it is found offensive, non-distinct and contains government emblems.

The validity period of trademark in India is for a period of 10 years as per section 25 in the Trade Marks Act, 1999. On 6th March 2017, Government of India (GOI) notified new Trade Mark Rules, 2017, to streamline the application process, create benchmarks for filing trademark applications, promote e-filing and simplify the registration process.

A trademark is used by a business to distinguish its goods or services from other similar goods or services from a different business. The trademark symbols, logos, labels, names are represented with an “R” at the end. A trademark can be registered under the Trade Marks Act, 1999. The trademark cannot be registered if it is found offensive, non-distinct and contains government emblems.

The validity period of trademark in India is for a period of 10 years as per section 25 in the Trade Marks Act, 1999. On 6th March 2017, Government of India (GOI) notified new Trade Mark Rules, 2017, to streamline the application process, create benchmarks for filing trademark applications, promote e-filing and simplify the registration process.

The registered trademark can be renewed for another 10 years with proper documentation and meeting the required criteria. Let us have a look at the procedures to the renewal and restoration of trademarks in this article.

Trademark Renewal

Here are the key points regarding trademark renewal in India:

Trademark registrations are prevalently used to protect unique brands, slogans, or invented terms. Individuals, corporations, and non-profit organizations can all file for trademark registration in India.

1. Validity Period:

A trademark registration in India is initially valid for 10 years from the date of filing the application.

2. Renewal Timeline:

The trademark owner can apply for renewal within six months before the expiry of the registration. It can also be renewed within six months after the expiry with an additional late fee.

3. Late Renewal:

If the renewal is not done within the initial 10 years, there is a grace period of six months after the expiration during which the trademark can still be renewed by paying additional fees.

4. Renewal Application:

To renew a trademark, the owner needs to file a renewal application with the Indian Trademark Registry. The application should be on Form TM-R and must include the current details of the trademark owner.

5. Continued Protection:

Renewal ensures that the trademark continues to be protected under the law. Renewed trademarks have the same rights and privileges as initial registrations.

6. No Change in Trademark:

The renewal process is for the existing trademark as it was registered. Any changes in the trademark (like alterations in the logo or words) would require a new application.

7. Cautionary Notice:

It is advisable to monitor the renewal date diligently. Failure to renew a trademark within the specified period can lead to the removal of the trademark from the register, and the owner may lose legal protection.

8. Protecting Your Brand:

Renewal is essential for protecting the brand's value and reputation. It ensures that competitors do not register a similar trademark after the expiration of the initial registration.

Benefits of Trademark Renewal

1. Continued Legal Protection

Maintaining Rights: Renewing a trademark ensures that the owner continues to have legal rights to use the mark exclusively for the goods or services it represents.

Protection

2. Brand Recognition and Loyalty

Consistency: Renewing a trademark means the brand image and identity remain consistent, fostering recognition and loyalty among customers and clients.

Brand Value

3. Preventing Exploitation by Others

Avoiding Infringement: Renewal prevents others from registering a similar or identical mark after the initial registration expires, reducing the risk of trademark infringement.

Security

4. Preserving Brand Value

Asset Protection: A trademark is an intellectual property asset. Renewing it ensures the protection and preservation of this valuable asset, which can enhance the overall value of the brand and the business.

Asset

5. Legal Recourse

Enforcement: A renewed trademark provides a legal basis for taking action against infringers, ensuring that the owner can enforce their rights effectively.

Legal

6. Consumer Confidence

Trust and Quality Assurance: Renewing a trademark signifies stability and longevity, enhancing consumer trust in the brand’s quality and authenticity.

Trust

7. Global Expansion

International Protection: For businesses planning to expand internationally, a renewed trademark can be crucial in securing protection in foreign markets, where consistency in brand identity is essential.

Global

8. Preventing Abandonment

Avoiding Abandonment: Regular renewal prevents the trademark from being removed due to non-renewal, which could happen if the renewal deadline is missed.

Renewal

9. Marketing and Advertising

Marketing Strategies: A renewed trademark allows businesses to continue using established marketing and advertising strategies without interruptions.

Marketing

10. Investor and Partner Confidence

Investor and Partner Trust: Renewing a trademark demonstrates a long-term commitment to the brand, enhancing confidence among investors, partners, and stakeholders.

Confidence

11. Marketplace Distinctiveness

Market Presence: Renewal maintains the distinctive presence of the brand in the marketplace, preventing confusion among consumers and competitors.

Identity

12. Preventing Genericide

Avoiding Genericide: Continuous use and renewal can help prevent the trademark from becoming generic, ensuring that it remains a distinctive identifier of the brand.

Trademark

Renewal of a Trademark

Duration to renew a Trademark

The renewal can be filed within one year prior to the date of expiry as per rules 57 and 58 in Trade Mark rules 2017.

The renewal can be filed within six months prior to the date of expiry as per rules 63 and 64 in Trade Mark rules 2002.

The renewal can also be filed within six months after the date of expiry.

Negligence to renew a mark within six months after the date of expiry will lead to the removal of the mark from the Register of Trademarks.

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