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‡ Different categories of IP assets of a company.
‡ Valuation of IP assets.
‡ Aligning the IP assets being acquired.
‡ Means of acquiring IP assets of a Company
‡ Transfer of Domain names
‡ Tax considerations
‡ Foreign Laws impacting on IP.
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The Trade Marks Act, 1999
Trade Marks

The Patents Act, 1970


Patents

Copyright The Copyright Act, 1957

The Designs Act, 2000


Designs

The Geographical Indications


Geographical Indications Of Goods Act, 1999
The Protection of plant varieties and
Plant Varieties Farmers¶ Right Act, 2001
Semi conductor IC layout design
Semi conductor IC layout Act,2000
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Utility Models Ind. Designs,
Industrial Designs
Trademarks Geo. Indications
All IP rights

Invention Commercialization
Marketing
Financing Product Design Exporting

Literary / artistic Licensing


creation

Copyright All IP rights


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Domain names perform the function of a trademark
if it denotes the source or origin of goods/services.
Domain names
Ownership of domain names can be transferred
in M&A

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·ntities which create or IPR were brought under the service
acquire IP assets tax law w.e.f. 10th September 2004.
has the ability to claim
a tax deduction
for their costs
IPR holders are required to get registered
with the appropriate authority under service
costs includes patent or
trademark registration fees,
tax rule for providing IP Services for
royalties, legal costs consideration of Royalty.
and salaries and
equipment costs
for R&D activities liable to pay service tax @ 12.24% (12%
service tax + educational cess @ of .24 % of
the service tax) on the gross amount charged
from the receiver
ss 10A 10B,
80IA, and 80IB
of the IT Act. Not available for the tax These incentives are
year in which amalgamation thereafter allowed to
/ demerger take place the amalgamating
/resulting company,
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