SlideShare a Scribd company logo
1 of 13
IP TAXATION   FILMA VARGHESE   ALTACIT GLOBAL
IP TAXATION ,[object Object]
INTELLECTUAL PROPERTY TAXATION UNDER THE INCOME TAX ACT, 1961 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTELLECTUAL PROPERTY AND DOUBLE TAXATION AVOIDANCE AGREEMENTS (DTAAs) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SALES TAX ON INTELLECTUAL PROPERTY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SERVICE TAXATION OF INTELLECTUAL PROPERTY   ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CUSTOMS ON INTELLECTUAL PROPERTY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object]
CENTRAL EXCISE AND INTELLECTUAL PROPERTY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
STAMP DUTY AND IP RIGHTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONCLUSION ,[object Object],[object Object],[object Object]
[object Object]

More Related Content

What's hot

WIRC Course on Intl Taxation_FTS & Royalty_24.03.2012
WIRC Course on Intl Taxation_FTS & Royalty_24.03.2012WIRC Course on Intl Taxation_FTS & Royalty_24.03.2012
WIRC Course on Intl Taxation_FTS & Royalty_24.03.2012
P P Shah & Associates
 
1. Overview of GST & Transition Provisions
1. Overview of GST & Transition Provisions1. Overview of GST & Transition Provisions
1. Overview of GST & Transition Provisions
AMBER AGRAWAL
 

What's hot (20)

IndiaGST - transitional provisions
IndiaGST - transitional provisionsIndiaGST - transitional provisions
IndiaGST - transitional provisions
 
1. presentation on input tax credit under gst
1. presentation on input tax credit under gst1. presentation on input tax credit under gst
1. presentation on input tax credit under gst
 
Cbec gst- eco system 13042017
Cbec gst- eco system 13042017Cbec gst- eco system 13042017
Cbec gst- eco system 13042017
 
gst compliances and returns
gst compliances and returns gst compliances and returns
gst compliances and returns
 
Specified Domestic Transactions
Specified Domestic Transactions Specified Domestic Transactions
Specified Domestic Transactions
 
WIRC Course on Intl Taxation_FTS & Royalty_24.03.2012
WIRC Course on Intl Taxation_FTS & Royalty_24.03.2012WIRC Course on Intl Taxation_FTS & Royalty_24.03.2012
WIRC Course on Intl Taxation_FTS & Royalty_24.03.2012
 
Interplay of NRI tax and section 195
Interplay of NRI tax and section 195Interplay of NRI tax and section 195
Interplay of NRI tax and section 195
 
GST Input Tax Credit - ITC Utilization in SAP
GST Input Tax Credit - ITC Utilization in SAPGST Input Tax Credit - ITC Utilization in SAP
GST Input Tax Credit - ITC Utilization in SAP
 
Technology Transfer and Tax Laws
Technology Transfer and Tax LawsTechnology Transfer and Tax Laws
Technology Transfer and Tax Laws
 
Gst Model Act - Important things to know
Gst Model Act - Important things to knowGst Model Act - Important things to know
Gst Model Act - Important things to know
 
Indirect Tax_ Latest Judicial Precedents July 2016
Indirect Tax_ Latest Judicial Precedents July 2016Indirect Tax_ Latest Judicial Precedents July 2016
Indirect Tax_ Latest Judicial Precedents July 2016
 
CBDT expands scope of tax audit
CBDT expands scope of tax auditCBDT expands scope of tax audit
CBDT expands scope of tax audit
 
Registration Process
Registration ProcessRegistration Process
Registration Process
 
Compulsory registrations in Goods & Service Tax
Compulsory registrations in Goods & Service TaxCompulsory registrations in Goods & Service Tax
Compulsory registrations in Goods & Service Tax
 
Why GST
Why GSTWhy GST
Why GST
 
1. Overview of GST & Transition Provisions
1. Overview of GST & Transition Provisions1. Overview of GST & Transition Provisions
1. Overview of GST & Transition Provisions
 
Overview of Goods and Services Tax (GST)
Overview of Goods and Services Tax (GST)Overview of Goods and Services Tax (GST)
Overview of Goods and Services Tax (GST)
 
Accolet - overview and levy of India GST
Accolet - overview and levy of India GSTAccolet - overview and levy of India GST
Accolet - overview and levy of India GST
 
Latest Updates And All Latest Issues Of Income Tax India
Latest Updates And All Latest Issues Of Income Tax IndiaLatest Updates And All Latest Issues Of Income Tax India
Latest Updates And All Latest Issues Of Income Tax India
 
Commercial aspects of civil construction
Commercial aspects of civil constructionCommercial aspects of civil construction
Commercial aspects of civil construction
 

Viewers also liked (12)

Incorporation of company. feb 5, 2010
Incorporation of company. feb 5, 2010Incorporation of company. feb 5, 2010
Incorporation of company. feb 5, 2010
 
Formation of a Company
Formation of a Company Formation of a Company
Formation of a Company
 
Formation of company
Formation of companyFormation of company
Formation of company
 
Promoters and preincorporation contracts
Promoters and preincorporation contractsPromoters and preincorporation contracts
Promoters and preincorporation contracts
 
Companies Act 2013 Vs. 1956
Companies Act 2013 Vs. 1956Companies Act 2013 Vs. 1956
Companies Act 2013 Vs. 1956
 
Companies act - 2013 VS 1956
Companies act - 2013 VS 1956Companies act - 2013 VS 1956
Companies act - 2013 VS 1956
 
The companies-act-1956-ppt-
The companies-act-1956-ppt-The companies-act-1956-ppt-
The companies-act-1956-ppt-
 
Companies act, 2013
Companies act, 2013Companies act, 2013
Companies act, 2013
 
Companies Act 2013 vs Companies Act 1956
Companies Act 2013 vs Companies Act 1956Companies Act 2013 vs Companies Act 1956
Companies Act 2013 vs Companies Act 1956
 
Company law
Company lawCompany law
Company law
 
Companies act 1956-ppt
Companies act 1956-pptCompanies act 1956-ppt
Companies act 1956-ppt
 
Companies Act 1956
Companies Act 1956Companies Act 1956
Companies Act 1956
 

Similar to Ip taxation

Customs duty on branded goods
Customs duty on branded goodsCustoms duty on branded goods
Customs duty on branded goods
Altacit Global
 
Trademarks & sales tax
Trademarks & sales taxTrademarks & sales tax
Trademarks & sales tax
Altacit Global
 
Electronic hardware technology park
Electronic  hardware technology  parkElectronic  hardware technology  park
Electronic hardware technology park
Shivli27
 
Consultancy technology transfer tax perspective
Consultancy technology transfer   tax perspectiveConsultancy technology transfer   tax perspective
Consultancy technology transfer tax perspective
Altacit Global
 
2 excise ver_2_0
2 excise ver_2_02 excise ver_2_0
2 excise ver_2_0
959510095
 

Similar to Ip taxation (20)

TAXATION OF IPR.pptx
TAXATION OF IPR.pptxTAXATION OF IPR.pptx
TAXATION OF IPR.pptx
 
Customs duty on branded goods
Customs duty on branded goodsCustoms duty on branded goods
Customs duty on branded goods
 
ITC-CA-Shashank-Shekhar (1).pdf
ITC-CA-Shashank-Shekhar (1).pdfITC-CA-Shashank-Shekhar (1).pdf
ITC-CA-Shashank-Shekhar (1).pdf
 
Future landscape of digital taxes in India
Future landscape of digital taxes in IndiaFuture landscape of digital taxes in India
Future landscape of digital taxes in India
 
Trademarks & sales tax
Trademarks & sales taxTrademarks & sales tax
Trademarks & sales tax
 
Tax advantages available to a software company
Tax advantages available to a software company  Tax advantages available to a software company
Tax advantages available to a software company
 
Royalty-Tax-India.pdf
Royalty-Tax-India.pdfRoyalty-Tax-India.pdf
Royalty-Tax-India.pdf
 
What falls within the ambit of Royalty?
What falls within the ambit of Royalty?What falls within the ambit of Royalty?
What falls within the ambit of Royalty?
 
Foreign collaboration
Foreign collaborationForeign collaboration
Foreign collaboration
 
Electronic hardware technology park
Electronic  hardware technology  parkElectronic  hardware technology  park
Electronic hardware technology park
 
Consultancy technology transfer tax perspective
Consultancy technology transfer   tax perspectiveConsultancy technology transfer   tax perspective
Consultancy technology transfer tax perspective
 
IT Business- Taxation Scheme.pptx
IT Business- Taxation Scheme.pptxIT Business- Taxation Scheme.pptx
IT Business- Taxation Scheme.pptx
 
ELP Tax Newsletter December 2021
ELP Tax Newsletter December 2021ELP Tax Newsletter December 2021
ELP Tax Newsletter December 2021
 
ELP Tax Newsletter December 2021
ELP Tax Newsletter December 2021ELP Tax Newsletter December 2021
ELP Tax Newsletter December 2021
 
Sap sd-cin-document[1]
Sap sd-cin-document[1]Sap sd-cin-document[1]
Sap sd-cin-document[1]
 
2 excise ver_2_0
2 excise ver_2_02 excise ver_2_0
2 excise ver_2_0
 
GST - Changes and its impact
GST - Changes and its impactGST - Changes and its impact
GST - Changes and its impact
 
Gst input tax
Gst input taxGst input tax
Gst input tax
 
Goods and Services Tax (GST) Dr. P. Pirakatheeswari
Goods and Services Tax (GST)   Dr. P. PirakatheeswariGoods and Services Tax (GST)   Dr. P. Pirakatheeswari
Goods and Services Tax (GST) Dr. P. Pirakatheeswari
 
How to do Excise Accounting for Manufacturers in Tally.ERP 9
How to do Excise Accounting for Manufacturers in Tally.ERP 9How to do Excise Accounting for Manufacturers in Tally.ERP 9
How to do Excise Accounting for Manufacturers in Tally.ERP 9
 

More from Altacit Global

More from Altacit Global (20)

Unmanned aircraft system rules, 2020
Unmanned aircraft system rules, 2020Unmanned aircraft system rules, 2020
Unmanned aircraft system rules, 2020
 
Sexual harassment during work from home
Sexual harassment during work from homeSexual harassment during work from home
Sexual harassment during work from home
 
Information technology guidelines for intermediaries and digital media ethics...
Information technology guidelines for intermediaries and digital media ethics...Information technology guidelines for intermediaries and digital media ethics...
Information technology guidelines for intermediaries and digital media ethics...
 
Returns and refunds consumer protection act
Returns and refunds  consumer protection actReturns and refunds  consumer protection act
Returns and refunds consumer protection act
 
Rights of an unborn child
Rights of an unborn childRights of an unborn child
Rights of an unborn child
 
Grounds for divorce in India
Grounds for divorce in IndiaGrounds for divorce in India
Grounds for divorce in India
 
Alimony laws in India
Alimony laws in IndiaAlimony laws in India
Alimony laws in India
 
Patent licensing
Patent licensingPatent licensing
Patent licensing
 
Surrogacy laws-in-India
Surrogacy laws-in-IndiaSurrogacy laws-in-India
Surrogacy laws-in-India
 
I r s form w-9
I r s form w-9I r s form w-9
I r s form w-9
 
Tamilnadu regulation of rights and responsibilities of landlords and tenants ...
Tamilnadu regulation of rights and responsibilities of landlords and tenants ...Tamilnadu regulation of rights and responsibilities of landlords and tenants ...
Tamilnadu regulation of rights and responsibilities of landlords and tenants ...
 
Requirements for operation of civil remotely piloted aircraft system
Requirements for operation of civil remotely piloted aircraft systemRequirements for operation of civil remotely piloted aircraft system
Requirements for operation of civil remotely piloted aircraft system
 
Rights of employees under insolvent companies
Rights of employees under insolvent companiesRights of employees under insolvent companies
Rights of employees under insolvent companies
 
Doctrine of originality copyright
Doctrine of originality copyrightDoctrine of originality copyright
Doctrine of originality copyright
 
Restoration of lapsed patents in India
Restoration of lapsed patents in IndiaRestoration of lapsed patents in India
Restoration of lapsed patents in India
 
Celebrity rights in India
Celebrity rights in IndiaCelebrity rights in India
Celebrity rights in India
 
Technology Development Board
Technology Development BoardTechnology Development Board
Technology Development Board
 
Motor accident mediation authority (MAMA)
Motor accident mediation authority (MAMA)Motor accident mediation authority (MAMA)
Motor accident mediation authority (MAMA)
 
Sebi (prohibition of insider trading) regulations, 2015
Sebi (prohibition of insider trading) regulations, 2015Sebi (prohibition of insider trading) regulations, 2015
Sebi (prohibition of insider trading) regulations, 2015
 
Legality of cryptocurrency in India
Legality of cryptocurrency in IndiaLegality of cryptocurrency in India
Legality of cryptocurrency in India
 

Recently uploaded

The political system of the united kingdom
The political system of the united kingdomThe political system of the united kingdom
The political system of the united kingdom
lunadelior
 
call girls inMahavir Nagar (delhi) call me [🔝9953056974🔝] escort service 24X7
call girls inMahavir Nagar  (delhi) call me [🔝9953056974🔝] escort service 24X7call girls inMahavir Nagar  (delhi) call me [🔝9953056974🔝] escort service 24X7
call girls inMahavir Nagar (delhi) call me [🔝9953056974🔝] escort service 24X7
9953056974 Low Rate Call Girls In Saket, Delhi NCR
 
9953056974 Call Girls In Pratap Nagar, Escorts (Delhi) NCR
9953056974 Call Girls In Pratap Nagar, Escorts (Delhi) NCR9953056974 Call Girls In Pratap Nagar, Escorts (Delhi) NCR
9953056974 Call Girls In Pratap Nagar, Escorts (Delhi) NCR
9953056974 Low Rate Call Girls In Saket, Delhi NCR
 
{Qatar{^🚀^(+971558539980**}})Abortion Pills for Sale in Dubai. .abu dhabi, sh...
{Qatar{^🚀^(+971558539980**}})Abortion Pills for Sale in Dubai. .abu dhabi, sh...{Qatar{^🚀^(+971558539980**}})Abortion Pills for Sale in Dubai. .abu dhabi, sh...
{Qatar{^🚀^(+971558539980**}})Abortion Pills for Sale in Dubai. .abu dhabi, sh...
hyt3577
 
THE OBSTACLES THAT IMPEDE THE DEVELOPMENT OF BRAZIL IN THE CONTEMPORARY ERA A...
THE OBSTACLES THAT IMPEDE THE DEVELOPMENT OF BRAZIL IN THE CONTEMPORARY ERA A...THE OBSTACLES THAT IMPEDE THE DEVELOPMENT OF BRAZIL IN THE CONTEMPORARY ERA A...
THE OBSTACLES THAT IMPEDE THE DEVELOPMENT OF BRAZIL IN THE CONTEMPORARY ERA A...
Faga1939
 

Recently uploaded (20)

Dubai Call Girls Pinky O525547819 Call Girl's In Dubai
Dubai Call Girls Pinky O525547819 Call Girl's In DubaiDubai Call Girls Pinky O525547819 Call Girl's In Dubai
Dubai Call Girls Pinky O525547819 Call Girl's In Dubai
 
The political system of the united kingdom
The political system of the united kingdomThe political system of the united kingdom
The political system of the united kingdom
 
04052024_First India Newspaper Jaipur.pdf
04052024_First India Newspaper Jaipur.pdf04052024_First India Newspaper Jaipur.pdf
04052024_First India Newspaper Jaipur.pdf
 
declarationleaders_sd_re_greens_theleft_5.pdf
declarationleaders_sd_re_greens_theleft_5.pdfdeclarationleaders_sd_re_greens_theleft_5.pdf
declarationleaders_sd_re_greens_theleft_5.pdf
 
05052024_First India Newspaper Jaipur.pdf
05052024_First India Newspaper Jaipur.pdf05052024_First India Newspaper Jaipur.pdf
05052024_First India Newspaper Jaipur.pdf
 
422524114-Patriarchy-Kamla-Bhasin gg.pdf
422524114-Patriarchy-Kamla-Bhasin gg.pdf422524114-Patriarchy-Kamla-Bhasin gg.pdf
422524114-Patriarchy-Kamla-Bhasin gg.pdf
 
Job-Oriеntеd Courses That Will Boost Your Career in 2024
Job-Oriеntеd Courses That Will Boost Your Career in 2024Job-Oriеntеd Courses That Will Boost Your Career in 2024
Job-Oriеntеd Courses That Will Boost Your Career in 2024
 
call girls inMahavir Nagar (delhi) call me [🔝9953056974🔝] escort service 24X7
call girls inMahavir Nagar  (delhi) call me [🔝9953056974🔝] escort service 24X7call girls inMahavir Nagar  (delhi) call me [🔝9953056974🔝] escort service 24X7
call girls inMahavir Nagar (delhi) call me [🔝9953056974🔝] escort service 24X7
 
America Is the Target; Israel Is the Front Line _ Andy Blumenthal _ The Blogs...
America Is the Target; Israel Is the Front Line _ Andy Blumenthal _ The Blogs...America Is the Target; Israel Is the Front Line _ Andy Blumenthal _ The Blogs...
America Is the Target; Israel Is the Front Line _ Andy Blumenthal _ The Blogs...
 
9953056974 Call Girls In Pratap Nagar, Escorts (Delhi) NCR
9953056974 Call Girls In Pratap Nagar, Escorts (Delhi) NCR9953056974 Call Girls In Pratap Nagar, Escorts (Delhi) NCR
9953056974 Call Girls In Pratap Nagar, Escorts (Delhi) NCR
 
Politician uddhav thackeray biography- Full Details
Politician uddhav thackeray biography- Full DetailsPolitician uddhav thackeray biography- Full Details
Politician uddhav thackeray biography- Full Details
 
KING VISHNU BHAGWANON KA BHAGWAN PARAMATMONKA PARATOMIC PARAMANU KASARVAMANVA...
KING VISHNU BHAGWANON KA BHAGWAN PARAMATMONKA PARATOMIC PARAMANU KASARVAMANVA...KING VISHNU BHAGWANON KA BHAGWAN PARAMATMONKA PARATOMIC PARAMANU KASARVAMANVA...
KING VISHNU BHAGWANON KA BHAGWAN PARAMATMONKA PARATOMIC PARAMANU KASARVAMANVA...
 
{Qatar{^🚀^(+971558539980**}})Abortion Pills for Sale in Dubai. .abu dhabi, sh...
{Qatar{^🚀^(+971558539980**}})Abortion Pills for Sale in Dubai. .abu dhabi, sh...{Qatar{^🚀^(+971558539980**}})Abortion Pills for Sale in Dubai. .abu dhabi, sh...
{Qatar{^🚀^(+971558539980**}})Abortion Pills for Sale in Dubai. .abu dhabi, sh...
 
THE OBSTACLES THAT IMPEDE THE DEVELOPMENT OF BRAZIL IN THE CONTEMPORARY ERA A...
THE OBSTACLES THAT IMPEDE THE DEVELOPMENT OF BRAZIL IN THE CONTEMPORARY ERA A...THE OBSTACLES THAT IMPEDE THE DEVELOPMENT OF BRAZIL IN THE CONTEMPORARY ERA A...
THE OBSTACLES THAT IMPEDE THE DEVELOPMENT OF BRAZIL IN THE CONTEMPORARY ERA A...
 
China's soft power in 21st century .pptx
China's soft power in 21st century   .pptxChina's soft power in 21st century   .pptx
China's soft power in 21st century .pptx
 
*Navigating Electoral Terrain: TDP's Performance under N Chandrababu Naidu's ...
*Navigating Electoral Terrain: TDP's Performance under N Chandrababu Naidu's ...*Navigating Electoral Terrain: TDP's Performance under N Chandrababu Naidu's ...
*Navigating Electoral Terrain: TDP's Performance under N Chandrababu Naidu's ...
 
Unveiling the Characteristics of Political Institutions_ A Comprehensive Anal...
Unveiling the Characteristics of Political Institutions_ A Comprehensive Anal...Unveiling the Characteristics of Political Institutions_ A Comprehensive Anal...
Unveiling the Characteristics of Political Institutions_ A Comprehensive Anal...
 
06052024_First India Newspaper Jaipur.pdf
06052024_First India Newspaper Jaipur.pdf06052024_First India Newspaper Jaipur.pdf
06052024_First India Newspaper Jaipur.pdf
 
10052024_First India Newspaper Jaipur.pdf
10052024_First India Newspaper Jaipur.pdf10052024_First India Newspaper Jaipur.pdf
10052024_First India Newspaper Jaipur.pdf
 
Transformative Leadership: N Chandrababu Naidu and TDP's Vision for Innovatio...
Transformative Leadership: N Chandrababu Naidu and TDP's Vision for Innovatio...Transformative Leadership: N Chandrababu Naidu and TDP's Vision for Innovatio...
Transformative Leadership: N Chandrababu Naidu and TDP's Vision for Innovatio...
 

Ip taxation

  • 1. IP TAXATION FILMA VARGHESE ALTACIT GLOBAL
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.